I have roughly $8100 in earned income and $320 unearned income. Those meet the first two requirements for a single dependent to not file taxes. However, to my understanding gross income is earned + unearned income. Therefore I have $8420 of gross income and must file according to the third requirement. I do not understand why the gross income is so small. By definition, gross income of 1100 means earned income cant be more than $1100 (even excluding unearned income) so whats the point of even giving a $12200 number if anything above $1100 will fail the gross income requirement...? Am I missing something here? Seems so bizarre to me. The rules are shown below:
"When Should You File a Return as a Dependent?
Even if you’re filing as a dependent or a dependent child, you must file a tax return if:
You’re a single or married dependent under age 65 with:
Unearned income more than $1,100
Earned income more than $12,200
Gross income more than $1,100 or earned income up to $11,850 — plus $350
Gross income of at least $5, and you had a spouse who filed a separate return and itemized deductions (if married)"
