Updated: Aug 18, 2025
If a parent (or someone else) can claim you as a dependent, use these rules to see whether you must file a 2024 tax return. This guide turns the IRS’s Chart B into quick tables and examples.
Definitions. Unearned income taxable interest, ordinary dividends, capital gain distributions, unemployment, taxable Social Security, pensions/annuities, trust distributions. Earned income wages, tips, salaries, self-employment/professional fees, taxable scholarships/fellowships. Gross income = unearned + earned.
Single Dependents — Are you 65 or older or blind?
No (not 65+, not blind)
| You must file if any is true | Threshold |
|---|---|
| Unearned income > | $1,300 |
| Earned income > | $14,600 |
| Gross income > the larger of |
• $1,300, or
• Your earned income (up to $14,150) + $450
|
Example. You earned $12,000 and had $600 of bank interest. Filing test = larger of $1,300 or ($12,000 capped at $12,000) + $450 = $12,450. Your gross income is $12,600 ⇒ must file.
Yes (65+ or blind)
| You must file if any is true | Threshold |
|---|---|
| Unearned income > | $3,250 ($5,200 if 65+ and blind) |
| Earned income > | $16,550 ($18,500 if 65+ and blind) |
| Gross income > the larger of |
• $3,250 ($5,200 if 65+ and blind), or
• Your earned income (up to $14,150) + $2,400 ($4,350 if 65+ and blind)
|
Example. Age 66, not blind. Earned income $14,000; unearned $400. Filing test = larger of $3,250 or ($14,000 capped at $14,000) + $2,400 = $16,400. Gross income $14,400 ⇒ no filing requirement under Chart B (but see credits/refunds note below).
Married Dependents — Are you 65 or older or blind?
No (not 65+, not blind)
| You must file if any is true | Threshold |
|---|---|
| Unearned income > | $1,300 |
| Earned income > | $14,600 |
| Gross income is ≥ | $5 and your spouse files a separate return and itemizes |
| Gross income > the larger of |
• $1,300, or
• Your earned income (up to $14,150) + $450
|
Yes (65+ or blind)
| You must file if any is true | Threshold |
|---|---|
| Unearned income > | $2,850 ($4,400 if 65+ or blind) |
| Earned income > | $16,150 ($17,700 if 65+ or blind) |
| Gross income is ≥ | $5 and your spouse files a separate return and itemizes |
| Gross income > the larger of |
• $2,850 ($4,400 if 65+ or blind), or
• Your earned income (up to $14,150) + $2,000 ($3,550 if 65+ or blind)
|
Heads-up for MFS itemizers: If your spouse files married filing separately and itemizes, you must file if your gross income is at least $5, regardless of age/blindness tests.
Quick Tips & Common Gotchas
- Refunds & credits. Even if Chart B says you don’t have to file, you should consider filing to get a refund of any withholding or claim credits (for example, American Opportunity Credit for eligible students).
- Social Security benefits. For dependents, taxable Social Security counts as unearned income in the chart tests.
- Scholarships/fellowships. Taxable portions are treated as earned income for Chart B purposes.
- Age rule for 2024. Born on January 1, 1960? You’re considered age 65 at the end of 2024.
Chart B only determines whether you must file. Separate rules may still require a return (for example, Form 8962 if advance Premium Tax Credit was paid for Marketplace coverage).
