when is a dependent required to file his own taxes
If filing is required by the first test above and the child has no other income except unearned income, parents can avoid a separate filing for the child by making an election described later in this article. Example-When to File. Johnny is 17 years old and is claimed as a dependent on his parents' tax return. He earned $100 in interest income from a bank account in his name (unearned), $1,500 working part-time in a gas station (earned), and $200 mowing lawns (self-employment).