per the 1040 instructions
If your parent (or someone else) can claim you as a dependent, use this chart to see if you must file a return.
In this chart'
Unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust.
Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants.
Gross income is the total of your unearned and earned income. Gross income includes gains, but not losses, reported on Form 8949 or Schedule D
Single dependents. Were you either age 65 or older or blind?
No. You must file a return if any of the following apply.
• Your unearned income was over $1,100.
• Your earned income was over $12,400.
• Your gross income was more than the larger of—
• $1,100, or
• Your earned income (up to $12,050) plus $350.
if the student is a dependent, then you are correct. no tax Federal tax filings are required for situations 1 or 2 but is for situation 3 ($1,100 per year as is the law currently. just be aware this limit could change in the future). Also if your state has a personal income tax the filing requirements would almost certainly be different.
