I'm a dependent (single) and really confused if I need to file my taxes

[nicholaskhall155]

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)"

[xmasbaby0]

Did you receive a W-2 for the income you earned?   Is there an amount in either box 2 or box 17 of the W-2?  If so, filing a tax return is how you get a refund for tax withheld from your paychecks.

Or did you receive a 1099NEC for the income you earned?  If so, you worked as an independent contractor and you are required to file a tax return and pay self-employment tax for Social Security and Medicare since those were not withheld from your pay.

Who has to file?

http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F

[KrisD15 · Accepted solution]

"Gross income more than $1,100 or earned income up to $11,850 — plus $350"

It's "THE LARGER OF", that does make a difference. 

Your unearned income was more than $1,100.

Your earned income was more than $12,550.

Your gross income was more than the larger of—

$1,100, or

Your earned income (up to $12,200) plus $350.

So if you earned 8,100 earned and 320 unearned, you do not need to file

Your unearned income was more than $1,100?

No

Your earned income was more than $12,550?

No

Your gross income was more than the larger of—

$1,100, or

Your earned income (up to $12,200) plus $350?

(well what is larger, 1,100 or 8,100+350? 

8,100+350 is larger and that is 8,450

you have 8,100+320= 8,420 which is NOT more than 8,450

[rjs]

As xmasbaby0 pointed out, you didn't say what the nature of your earned income is. There are other rules that apply to everyone, not just dependents. If you have self-employment income of $400 or more you are required to file a tax return. You are also required to file if you received advance Child Tax Credit payments or advance Premium Tax Credit.

Rather than trying to figure out all these rules, you can simplify the decision and eliminate the confusion by using the calculator at the following link on the IRS web site to see if you have to file a tax return.

Do I Need to File a Tax Return?