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Education
A return must be filed if any of the following apply for a dependent:
1. Your unearned income was more than $1,100.
2. Your earned income was more than $12,550.
3. Your gross income was more than the larger of—
a. $1,100, or
b. Your earned income (up to $12,200) plus $350
You can quickly run through the IRS quiz Do I Need to File a Tax Return? to verify each year.
References:
IRS pub 501 - page 4
IRS pub 970 - page 7
IRS pub 17 - page 75
According to the tables, the scholarship income is taxable earned income and therefore not required to file this year.
Thanks @Hal_Al for your great answer!
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April 11, 2022
10:50 AM
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