Chapter 1.E, Problem 45E

IRS Guidelines on Who Must File a Federal Tax Return.

According to the IRS, a single person under age 65 (and not blind) must file a tax return if any of the blowing apply (numbers were for Lax year 2012):

(i) unearned income was more than $950.

(ii) earned income was more than $5950.

(iii) gross income was more than the larger of $950 or your earned income (up to $5650) plus $300.

Determine whether the following single dependents (under age 65 and not blind) must file a return.

a. Maria had unearned income of $750, earned income at $6200, and gross income of $6950.

b. Van had unearned income of $200, earned income of $3000, and gross income of $3500.

c. Wait had no unearned income and had earned and gross income of $5400.

d. Helena had unearned income of $200, earned income of $5700, and gross income of $6000.