Publication 929 - Tax Rules For Children And Dependents

Table 1. 2006 Filing Requirements for Dependents

Definitions. Many of the terms used in this

publication, such as “dependent,” “earned in-

If your parent (or someone else) can claim you as a dependent, use this table to see if you

come,” and “unearned income,” are defined in

must file a return.

the Glossary at the back of this publication.

See the definitions of “dependent,” “earned income,” and “unearned income” in the

Comments and suggestions. We welcome

Glossary.

your comments about this publication and your

suggestions for future editions.

Single dependents — Were you either age 65 or older or blind?

You can write to us at the following address:

No. You must file a return if any of the following apply.

•

Your unearned income was over $850.

Internal Revenue Service

•

Your earned income was over $5,150.

Individual Forms and Publications Branch

•

Your gross income was more than the larger of:

SE:W:CAR:MP:T:I

•

1111 Constitution Ave. NW, IR-6406

$850, or

•

Washington, DC 20224

Your earned income (up to $4,850) plus $300.

Yes. You must file a return if any of the following apply.

We respond to many letters by telephone.

•

Therefore, it would be helpful if you would in-

Your unearned income was over $2,100 ($3,350 if 65 or over and blind),

•

clude your daytime phone number, including the

Your earned income was over $6,400 ($7,650 if 65 or older and blind),

•

area code, in your correspondence.

Your gross income was more than —

You can email us at *taxforms@irs.gov. (The

The larger of:

This amount:

asterisk must be included in the address.)

•

$1,250 ($2,500 if 65

$850, or

PLUS

Please put “Publications Comment” on the sub-

•

or older and blind)

Your earned income (up to $4,850) plus $300

ject line. Although we cannot respond individu-

ally to each email, we do appreciate your

Married dependents — Were you either age 65 or older or blind?

feedback and will consider your comments as

we revise our tax products.

No. You must file a return if any of the following apply.

•

Ordering forms and publications. Visit

Your gross income was at least $5 and your spouse files a separate return and

to download forms and

itemizes deductions.

•

publications, call 1-800-829-3676, or write to the

Your unearned income was over $850.

•

address below and receive a response within 10

Your earned income was over $5,150.

•

business days after your request is received.

Your gross income was more than the larger of:

•

$850, or

•

National Distribution Center

Your earned income (up to $4,850) plus $300.

P.O. Box 8903

Yes. You must file a return if any of the following apply.

Bloomington, IL 61702-8903

•

Your gross income was at least $5 and your spouse files a separate return and

itemizes deductions.

Tax questions. If you have a tax question,

•

Your unearned income was over $1,850 ($2,850 if 65 or over and blind),

visit or call 1-800-829-1040. We

•

Your earned income was over $6,150 ($7,150 if 65 or older and blind),

cannot answer tax questions sent to either of the

•

Your gross income was more than —

above addresses.

The larger of:

This amount:

•

Useful Items

$1,000 ($2,000 if 65

$850, or

PLUS

•

or older and blind)

You may want to see:

Your earned income (up to $4,850) plus $300

Publication

An ITIN is for tax use only. It does not entitle

❏ 501

Exemptions, Standard Deduction,

you to social security benefits or change your

Reminders

and Filing Information

employment or immigration status under U.S.

law.

Form (and Instructions)

Social security number (SSN). Dependents

❏ W-4 Employee’s Withholding Allowance

Photographs of missing children. The Inter-

who are required to file a tax return must have

Certificate

nal Revenue Service is a proud partner with the

an SSN. To apply for an SSN, file Form SS-5

National Center for Missing and Exploited Chil-

with the Social Security Administration. You can

❏ 8615 Tax for Children Under Age 18 With

dren. Photographs of missing children selected

go to the website for

Investment Income of More Than

by the Center may appear in this publication on

more information.

$1,700

pages that would otherwise be blank. You can

❏ 8814 Parents’ Election To Report Child’s

Individual taxpayer identification number

help bring these children home by looking at the

Interest and Dividends

(ITIN). The IRS will issue an ITIN to a nonresi-

photographs and calling 1-800-THE-LOST

See How To Get Tax Help near the end of

(1-800-843-5678) if you recognize a child.

dent or resident alien who does not have and is

this publication for information about getting

not eligible to get an SSN. To apply for an ITIN,

these publications and forms.

file Form W-7, Application for IRS Individual

Taxpayer Identification Number, with the IRS. It

Introduction

usually takes about 4 to 6 weeks to get an ITIN.

Part 1. Rules for

The ITIN is entered wherever an SSN is re-

Part 1 of this publication explains the filing re-

quested on a tax return. If you are a nonresident

quirements and other tax information for individ-

All Dependents

alien applying for an ITIN to file a tax return, you

uals who can be claimed as a dependent on

generally must attach your original, completed

another person’s tax return.

Terms you may need to know

return to Form W-7 to get an ITIN. If you are

Part 2 explains how to report and figure the

(see Glossary):

required to include another person’s SSN on

tax on certain investment income of children

your return and that person does not have and

under age 18 (whether or not they can be

cannot get an SSN, enter that person’s ITIN.

claimed as dependents).

Dependent

Page 2

Publication 929 (2006)

Publication 929 - Tax Rules For Children And Dependents - 2006 Page 2

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