Generally, a dependent child must file a return if any of the following apply:
1) Unearned income over $1,050 (this would be interest, dividends, or capital gains)
2) Earned income (wages) over $6,300
3) Gross income more than the greater of 1) $1,050 or (2) earned income plus $350 (not to exceed $6,300).
4) or Self employment income more than $400
Hope this helps!
