The Three Charts (continued)

Dependents Who Must File

Dependents who must file a tax return include:

• A married dependent with at least $5 of income whose spouse itemizes deductions on a separate Form 1040
• A dependent with at least $400 of net self-employment income

However, dependents who are not required to file should file a return to claim a refund of withheld taxes.

Click here to view the list of dependents who must or should file a return.