The 2021 description is more complete than what is listed in your 1040-ES blurb. Amounts for 2022 will be slightly adjusted for inflation. Point two would be $12, 950.
Single dependents—
You must file a return if any of the following apply.
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.
