Tim is 16 years old, a high school student, and lives with his parents. He earned $5,200 at his part-time job.

Can this person be claimed as a dependent?

• Yes

• No

Tim is 16 years old, a high school student, and lives with his parents. He earned $5,200 at his part-time job.

Is this person legally required to file a tax return?

• Yes

• No

Answer explanation

His earned income was less than $13,850.

Tim is 16 years old, a high school student, and lives with his parents. He earned $5,200 at his part-time job.

Should they file a tax return, even if it's not legally required?

• Yes

• No

Answer explanation

He may qualify to get a refund on income taxes that were withheld from his paychecks.

Jessica is 24 years old and lives in her own apartment. She earned $48,000 from her salaried position last year. 

Can this person be claimed as a dependent?

• Yes

• No

Jessica is 24 years old and lives in her own apartment. She earned $48,000 from her salaried position last year. 

Is this person legally required to file a tax return?

• Yes

• No

Answer explanation

1. Her earned income was more than $13,850

Mason is 17 years old, a junior in high school, and lives with his parents. He had unearned income of $750.

Can this person be claimed as a dependent?

• Yes

• No

Mason is 17 years old, a junior in high school, and lives with his parents. He had unearned income of $750.

Is this person legally required to file a tax return?

• Yes

• No

Answer explanation

1. His unearned income was less than $1,250.  

Mason is 17 years old, a junior in high school, and lives with his parents. He had unearned income of $750.

Should they file a tax return, even if it's not legally required?

• Yes

• No

Answer explanation

1. His unearned income was not subject to federal income tax. The first $1,250 of unearned income is tax-free. 

Kathryn is 15 years old, a sophomore in high school, and lives with her parents. She had $200 in unearned income and earned $1,200 from her part-time job.

Can this person be claimed as a dependent?

• Yes

• No

Kathryn is 15 years old, a sophomore in high school, and lives with her parents. She had $200 in unearned income and earned $1,200 from her part-time job.

Is this person legally required to file a tax return?

• Yes

• No

Answer explanation

• 1. Her unearned income was less than $1,250

• 2. Her earned income was less than $13,850

3. 3. Her gross income ($1,400) was less than her earned income + $400 ($1600)