@jecurtis100 wrote:
hi HelenC12,
the last bullet point confuses me. Is this saying that if a single under age 65 dependent earns more than $1,100 they must file a tax return? My son has $0 unearned income and ~$1,600 in earned income. So gross income is $1,600. According to the IRS, that last bullet point basically says if gross income is higher than $1,100 then a tax return must be filed. Is that correct? The confusing term for me is "larger".
The $1,100 is referring to the Unearned income. Since he does not have any unearned income and his gross earned income is under $12,200 he does not need to file a tax return.
3. Your gross income was more than the larger of—
a. $1,100, or
b. Your earned income (up to $12,200) plus $350.
