How much income can an unmarried dependent student make before he or she must file an income tax return?

An unmarried dependent student must file an income tax return if their income exceeds certain thresholds, which vary based on the type of income (earned or unearned) and their age or blindness status.

1. Unearned Income: If the student's unearned income (such as taxable interest, ordinary dividends, and capital gain distributions) exceeds $1,250, they must file a return.
2. Earned Income: If the student's earned income (such as salaries, wages, tips, and taxable scholarship and fellowship grants) exceeds $13,850, they must file a return.
3. Gross Income: The student must file a return if their gross income (the total of earned and unearned income) exceeds the larger of:
   • $1,250, or
   • Their earned income (up to $13,450) plus $400.

For unmarried dependent students who are either age 65 or older or blind, the thresholds are higher:

• Unearned Income: More than $3,100 ($4,950 if 65 or older and blind).
• Earned Income: More than $15,700 ($17,550 if 65 or older and blind).
• Gross Income: More than the larger of:
  • $3,100 ($4,950 if 65 or older and blind), or
  • Their earned income (up to $13,450) plus $2,250 ($4,100 if 65 or older and blind).

Additionally, the student must file a return if any of the following conditions apply:

• They owe any special taxes, such as the alternative minimum tax or additional tax on a qualified plan.
• They had net earnings from self-employment of at least $400.
• They had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
• Advance payments of the premium tax credit were made for them or a dependent who enrolled in coverage through the Marketplace.

In summary, an unmarried dependent student must file a tax return if their unearned income exceeds $1,250, their earned income exceeds $13,850, or their gross income exceeds the larger of $1,250 or their earned income plus $400. These thresholds are higher if the student is 65 or older or blind.

Sources:
FS-2024-2
Publication 501 (2023)
§ 63. Taxable income defined
Publication 929 (2021)
§ 6012. Persons required to make returns of income
Publication 17 (2023)