دانلود کتاب J.K.LASSER’S – مالیات بر درآمد شما

The income threshold for filing a tax return is generally lower for an individual who may be claimed as a dependent than for a nondependent. You are a “dependent” if you are the qualifying child or qualifying relative of another taxpayer, and the other tests for dependents at 2.2 are met. If you are the parent of a dependent child who had only investment income subject to the “kiddie tax” (24.3), you may elect to report the child’s income on your own return for 2024 instead of filing a separate return for the child; see 24.4 for the election rules. If, under the tests at 2.2, you may be claimed as a dependent by someone else, use the chart below to determine if you must file a 2024 return. Generally, a married person who files a joint return may not be claimed as a dependent by a third party, but see the exception at 2.2. Include as unearned income taxable interest and dividends, capital gains, pensions, annuities, unemployment compensation, taxable Social Security benefits, and distributions of unearned income from a trust. Earned income includes wages, tips, self-employment income, and taxable scholarships or fellowships (Chapter 33). Gross income is the total of unearned and earned income. For married dependents, the filing requirements in the chart assume that the dependent is filing a separate return and not a joint return (Chapter 1). Generally, a married person who files a joint return may not be claimed as a dependent by a third party who provides support. For purposes of the following chart, a person is treated as being age 65 (or older) if his or her 65th birthday is on or before January 1, 2025. Blindness is determined as of December 31, 2024.