Charitable contribution deduction. If you don’t itemize your deductions in 2021, you may qualify to take a charitable deduction for cash contributions of up to $300 ($600 in the case of a joint return). For more information see Pub. 526, Charitable Contributions.
Standard deduction amounts increased. For 2021, the standard deduction amount has been increased for all filers. The amounts are:
For married taxpayers who are age 65 or over or blind, the standard deduction is increased an additional amount of $1,350 ($1,700 if head of household or single).For individuals who can be claimed as a dependent, the standard deduction cannot exceed the greater of $1,100 or the sum of $350 and the individual's earned income but the total cannot exceed the applicable standard deduction for the dependent's filing status (including any additional amount for being age 65 or older and/or blind, if applicable).Due to the increase in the standard deduction and reduced usage of itemized deductions, if you are employed, you may want to consider completing a new Form W-4, Employee's Withholding Certificate, and giving it to your employer.
For the latest information about developments related to Pub. 929, such as legislation enacted after it was published, go to IRS.gov/Pub929.
Election to tax the unearned income of certain children at the parent’s tax rate. For tax years 2018 and 2019, you can elect to calculate the tax on the unearned income of certain children using either the brackets and rates for estates and trusts or the parent’s tax rate. If you make this election for 2019, include a statement with your return specifying “election to modify tax on unearned income.” The statement can be made on the return (for example, on line 7 or at the top of Form 8615) or on an attachment filed with the return.If you want to make this election for tax year 2018 or 2019, you will need to file an amended return, Form 1040-X. See IRS.gov/Form1040X for more information about amending a tax return. If you make this election, include a statement or an attachment with your amended return specifying “election to modify tax of unearned income.”For more information, see Tax for Certain Children Who Have Unearned Income (Form 8615) , later.
The alternative minimum tax (AMT) exemption amount no longer limited. For tax years beginning after 2017, the AMT exemption amount for certain children with unearned income is no longer limited to their earned income plus the additional AMT exemption amount.
Taxpayer identification number (TIN). Dependents who are required to file a tax return must have a TIN. A TIN may be a social security number (SSN), an individual taxpayer identification number (ITIN), or an adoption taxpayer identification number (ATIN).
Social security number (SSN). The Social Security Administration (SSA) issues SSNs to citizens and nationals of the United States and to certain eligible aliens. To apply for an SSN, file Form SS-5, Application for a Social Security Card, with the SSA. You can go to SSA.gov for more information.
Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who doesn’t have and isn’t eligible to get an SSN. To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It takes 6–10 weeks to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are a nonresident alien applying for an ITIN to file a tax return, you must generally attach your original, completed return to Form W-7 to get an ITIN. See the Form W-7 instructions for more information.An ITIN is for tax use only. It doesn’t entitle you to social security benefits or change your employment or immigration status under U.S. law. If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last 3 consecutive years, you may need to renew it. For more information, see the Instructions for Form W-7.
Net investment income tax (NIIT). A child whose tax is figured on Form 8615 may be subject to the NIIT. See the Instructions for Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, for more information.
Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return.
Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents).
Definitions.
Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication.
Comments and suggestions.
We welcome your comments about this publication and suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above address.
Getting answers to your tax questions.
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online.
Publication
Form (and Instructions)
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction, and whether a dependent can claim exemption from federal income tax withholding.
Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind.
. A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. See Other Filing Requirements, later. .
The following sections apply to dependents with:
A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table.
| Marital Status | Amount | |
| Single | ||
| Under 65 and not blind | $12,550 | |
| Either 65 or older or blind | $14,250 | |
| 65 or older and blind | $15,950 | |
| Married* | ||
| Under 65 and not blind | $12,550 | |
| Either 65 or older or blind | $13,900 | |
| 65 or older and blind | $15,250 | |
| * If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). | ||
Example.
William is 16. His mother claims him as a dependent on her income tax return. He worked part time on weekends during the school year and full time during the summer. He earned $12,700 in wages. He didn't have any unearned income.
He must file a tax return because he has earned income only and his gross income is more than $12,550. If he is blind, he doesn't have to file a return because his gross income isn't more than $14,250.
A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table.
| Marital Status | Amount | |
| Single | ||
| Under 65 and not blind | $1,100 | |
| Either 65 or older or blind | $2,800 | |
| 65 or older and blind | $4,500 | |
| Married* | ||
| Under 65 and not blind | $1,100 | |
| Either 65 or older or blind | $2,450 | |
| 65 or older and blind | $3,800 | |
| * If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). | ||
Example.
Sarah is 18 and single. Her parents can claim her as a dependent on their income tax return. She received $1,970 of taxable interest and dividend income. She didn't work during the year.
She must file a tax return because she has unearned income only and her gross income is more than $1,100. If she is blind, she doesn't have to file a return because she has unearned income only and her gross income isn't more than $2,800.
Election to report child's unearned income on parent's return.
A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. See Parents' Election To Report Child's Interest and Dividends in Part 2 . If the parent makes this election, the child doesn’t have to file a return.
. A dependent who has both earned and unearned income must generally file a return if the dependent's gross income is more than line 5 of the following worksheet. .
| Filing Requirement Worksheet | |||||
| for Most Dependents | |||||
| 1. | Enter dependent's earned income plus $350 | _____ | |||
| 2. | Minimum amount | $1,100 | |||
| 3. | Compare lines 1 and 2. Enter the larger amount | _____ | |||
| 4. | Maximum amount | 12,550 | |||
| 5. | Compare lines 3 and 4. Enter the smaller amount | _____ | |||
| 6. | Enter the dependent's gross income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. | _____ | |||
Example 1.
Joe is 20, single, not blind, and a full-time college student. He doesn’t provide more than half of his own support, and his parents claim him as a dependent on their income tax return. He received $200 taxable interest income and earned $2,750 from a part-time job.
He doesn't have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) isn't more than $3,100, the amount on line 5 of his Filled-in Example 1, Filing Requirement Worksheet for Most Dependents.
| Filled-in Example 1 Filing Requirement Worksheet for Most Dependents | |||||
| 1. | Enter dependent's earned income plus $350 | $3,100 | |||
| 2. | Minimum amount | 1,100 | |||
| 3. | Compare lines 1 and 2. Enter the larger amount | 3,100 | |||
| 4. | Maximum amount | 12,550 | |||
| 5. | Compare lines 3 and 4. Enter the smaller amount | 3,100 | |||
| 6. | Enter the dependent's gross income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. | $ 2,950 | |||
Example 2.
The facts are the same as in Example 1 , except that Joe had $600 taxable interest income.
He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his Filled-in Example 2 worksheet.
| Filled-in Example 2 Filing Requirement Worksheet | |||||
| for Most Dependents | |||||
| 1. | Enter dependent's earned income plus $350 | $3,100 | |||
| 2. | Minimum amount | 1,100 | |||
| 3. | Compare lines 1 and 2. Enter the larger amount | 3,100 | |||
| 4. | Maximum amount | 12,550 | |||
| 5. | Compare lines 3 and 4. Enter the smaller amount | 3,100 | |||
| 6. | Enter the dependent's gross income. If line 6 is more than line 5, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. | $ 3,350 | |||
. Age 65 or older or blind. A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. .
| Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind | ||||||||
| 1. | Enter dependent's earned income plus $350 | _____ | ||||||
| 2. | Minimum amount | $1,100 | ||||||
| 3. | Compare lines 1 and 2. Enter the larger amount | _____ | ||||||
| 4. | Maximum amount | 12,550 | ||||||
| 5. | Compare lines 3 and 4. Enter the smaller amount | _____ | ||||||
| 6. | Enter the amount from the following table that applies to the dependent | _____ | ||||||
| Marital Status | Amount | |||||||
| Single | ||||||||
| Either 65 or older or blind | $1,700 | |||||||
| 65 or older and blind | $3,400 | |||||||
| Married | ||||||||
| Either 65 or older or blind | $1,350 | |||||||
| 65 or older and blind | $2,700 | |||||||
| 7. | Add lines 5 and 6. Enter the total | _____ | ||||||
| 8. | Enter the dependent's gross income. If line 8 is more than line 7, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more | _____ | ||||||
Example 3.
The facts are the same as in Example 2 , except that Joe is also blind. He doesn't have to file a return because his gross income of $3,350 isn’t more than $4,800, the amount on line 7 of his Filled-in Example 3 Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next).
| Filled-in Example 3 Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind | ||||||||
| 1. | Enter dependent's earned income plus $350 | $3,100 | ||||||
| 2. | Minimum amount | 1,100 | ||||||
| 3. | Compare lines 1 and 2. Enter the larger amount | 3,100 | ||||||
| 4. | Maximum amount | 12,550 | ||||||
| 5. | Compare lines 3 and 4. Enter the smaller amount | 3,100 | ||||||
| 6. | Enter the amount from the following table that applies to the dependent | 1,700 | ||||||
| Marital Status | Amount | |||||||
| Single | ||||||||
| Either 65 or older or blind | $1,700 | |||||||
| 65 or older and blind | $3,400 | |||||||
| Married | ||||||||
| Either 65 or older or blind | $1,350 | |||||||
| 65 or older and blind | $2,700 | |||||||
| 7. | Add lines 5 and 6. Enter the total | 4,800 | ||||||
| 8. | Enter the dependent's gross income. If line 8 is more than line 7, the dependent must file an income tax return. If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more | $3,350 | ||||||
Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return.
A dependent must file a tax return if he or she owes any other taxes, such as:
A dependent must also file a tax return if he or she:
Spouse itemizes.
A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned).