J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

Filing Tests for Dependents: 2012 Returns

The income threshold for filing a tax return is generally lower for an individual who may be claimed as a dependent than for a nondependent. You are a “dependent” if you are the qualifying child or qualifying relative of another taxpayer, and the other tests for dependents at 21.1 are met.

If, under the tests at 21.1, you may be claimed as a dependent by someone else, use the chart on this page to determine if you must file a 2012 return. Include as unearned income taxable interest and dividends, capital gains, pensions, annuities, unemployment compensation, taxable Social Security benefits, and distributions of unearned income from a trust. Earned income includes wages, tips, self-employment income, and taxable scholarships or fellowships (Chapter 33). Gross income is the total of unearned and earned income.

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Filing Instruction

File for Refund of Withholdings

Even if you are not required to file a return under the income tests on this page, you should file to obtain a refund of federal tax withholdings.

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For married dependents, the filing requirements in the chart assume that the dependent is filing a separate return and not a joint return (Chapter 1). Generally, a married person who files a joint return may not be claimed as a dependent by a third party who provides support.

If you are the parent ...