Tax filing requirement (for dependents)

You must include on your Marketplace application income for any dependent required under IRS rules to file a federal tax return. Generally, unmarried dependents under 65 must file if they have earned income over $6,300 or self-employment income over $400 (for 2015, the most recent year available). Different filing requirements apply for dependents with unearned income (like from investments or trusts) or who are married, 65 or older, or blind.

  • Earned income includes: salaries, wages, tips, and taxable scholarships and fellowships
  • Unearned income includes: interest or dividends from investments, distributions from trusts, unemployment compensation, and taxable Social Security benefits

Note: If a dependent isn’t required to file a tax return but does anyway — like to get a refund — you don’t have to count their income on your Marketplace application.

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