Question

A single dependent who is not blind and is under age 65 has a 2021 filing requirement if their gross income is more than the greater of $1,100 or their earned income (up to $12,200) plus:

Answer 1

To determine whether a dependent who is not blind and under the age of 65 must file a tax return, you will need to compare their gross income to the greater of:

$1,100

Their earned income (up to $12,200) plus $300

You can resolve this problem by first calculating the dependent's earned income (up to $12,200) plus $300. Let's say the dependent's earned income is $9,000. In this case, their earned income (up to $12,200) plus $300 would be $12,200 + $300 = $12,500.

Next, you would compare this amount to $1,100. Since $12,500 is greater than $1,100, the dependent would have a filing requirement for tax year 2021 if their gross income is greater than $12,500.

Step-by-step explanation: