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The Daily Insight

Do dependents need to file taxes?

Author

Henry Morales

Published Feb 10, 2026

If your dependent is claimed on your tax return, they may still be required to file an income tax return of their own. If you have a dependent child who earned income by performing services, this income is included in your dependent’s gross income and must be reported on his or her individual tax return.

What is the filing requirement for a dependent in 2019?

A child who has only earned income must file a return only if the total is more than the standard deduction for the year. For 2019, the standard deduction for a dependent child is total earned income plus $350, up to a maximum of $12,200. Thus, a child can earn up to $12,200 without paying income tax.

What are the requirements to file as a dependent?

To claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test: To meet the qualifying child test, your child must be younger than you and either younger than 19 years old or be a “student” younger than 24 years old as of the end of the calendar year.

Do you have to file a tax return if you are a dependent?

If your dependent is claimed on your tax return, they may still be required to file an income tax return of their own. The requirements vary by filing status and age.

What are the minimum income requirements for dependents?

The 2019 Tax Year minimum income requirements for dependents are listed in the table below. *Income that you did not earn by working, such as investment income or gifts. **You must file a return if your spouse files a separate return and itemizes deductions and your total income is $5 or more.

When does an unmarried dependent student have to file a tax return?

How much income can an unmarried dependent student make before he or she must file an income tax return? An unmarried dependent student must file a tax return if his or her earned or unearned income exceeds certain limits.

What’s the standard deduction for filing a dependent tax return?

At any age, if you are a dependent on another person’s tax return and you are filing your own tax return you standard deduction can not exceed the greater of $1,100 or the sum of $350 and your individual earned income. Sample 1: If your earned income was $700.