Your child dependent is required to file a tax return for 2016 if any of the following apply:
- they had only unearned income (interest, dividends, capital gains) of more than $1,050 (the income is the taxable portion which is the gain, if applicable, not the proceeds received.)
- they had only earned income (wages, salaries, tips, fees) of more than $6,300 (if you dependent received a Form W-2)
- they were self-employed with $400 or more income (if your dependent received a Form 1099 Misc)
