Final answer:
It is true that dependents with income may have to meet special filing requirements under the U.S. tax system; specific income thresholds dictate the need to file a tax return. Adjusted gross income is central to determining tax liability, and the tax system's complexity may necessitate filing various forms.
Step-by-step explanation:
For dependents who have income, special filing requirements do apply. This is true. If the total of certain types of income is over a specific threshold, the dependent may need to file an individual tax return using a specific form. For instance, if one's unearned income such as interest or dividends is more than $1,100, they may need to file a tax return. Additionally, dependents may have their own standard deduction amounts that can vary, depending on the types of income and how much they earn. Furthermore, there may also be specific circumstances, such as receiving unemployment compensation, which could require filing a return.
In terms of the U.S. tax system, it is designed to be progressive. Adjusted gross income plays a significant role in determining the amount of tax one owes, as deductions and exemptions are subtracted from this figure to determine taxable income. The nature of these deductions and the tax system itself can be quite complex, with various forms and schedules applicable depending on an individual's financial situation.