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| Tax School Homepage |
| A person who is a dependent may have to file a return depending on his earned income, unearned income or his gross income. If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. The child is obligated to file, only that this child must have a adult to supervise the filing. Additionally, if a dependent child must file an income tax return but cannot sign the return, the parent or guardian must sign the child's name followed by the words "By (your signature), parent for minor child". If under local law the child's parent has the right to the earnings and actually receives the earnings, then the parent is liable for the tax and also the child. |
| Earned income for purposes of filing requirements and the standard deduction includes salaries, wages and professional fees. Earned income also includes amounts received as pay for work you actually performed and any part of a scholarship that you must include in your gross income. |
| You may be able to include your child's interest and dividend income on your tax return if the interest and dividend income was less than $10,000. Additionally, you may be able to include your child's interest and dividend income on your tax return if your child was under age 19 and not federal income tax was withheld under backup withholding rules. |
| You may have to file a tax return even if your gross income is less than the required amounts if you liable for the Alternative minimum tax or have additional tax on a qualified retirement plan such as an IRA. Even if you do not have to file a tax return, you should file a tax return if you can get money back, you had income tax withheld or want to avoid any possibility of the IRS contacting you. |
| You must determine your filing status before you can determine whether you must file a tax return, your standard deduction and your tax. You also use your filing status to determine whether you are eligible to claim certain deductions and credits. |
| If more than one filing status applies to you, choose the one that will give you more deductions and credits and a higher refund. Ultimately, choose the one that gives you the lowest tax. |
| You are considered unmarried for the entire year if on the last day of your tax year, you are unmarried. You are also considered unmarried for the entire year on the last day of the year, you are legally separated under a divorce or separate maintenance decree. If you aer divorced under a final decree by the last day of the year, then you are considered single. |
| Copyright © 2014 [Hera's Income Tax School]. All Annual Filing Season Program rights reserved. |
| Revised: 12/14/14 |
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