My daughter received a 1099-B and the total gains was $188. Does she need to file regardless or the total in column 1d?
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A dependent is not required to file a tax return unless unearned income exceeds $1200.
Here's more info on Dependent Filing Requirements.
No, she does not have to file sine her unearned income, interest, dividends or capital gains is not more than $1,250.
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