If a dependent has income solely from wages, what must be considered for their filing requirement?

When determining the filing requirement for a dependent who has income solely from wages, it is essential to consider the standard deduction. For the tax year 2023, dependents can generally claim a standard deduction based on their earned income up to a certain limit, which means that part of their income may not be subject to federal income tax.

Specifically, the standard deduction for a dependent is calculated as the greater of $1,250 or the amount of earned income plus $400, up to the basic standard deduction amount for a single filer. This rule is crucial because if the dependent's total income, after accounting for their standard deduction, is below the threshold set by the IRS for that tax year, they are not required to file a tax return. Thus, understanding the standard deduction helps in determining the dependent's filing obligations.

On the other hand, total gross income is indeed important, but it's the relationship to the standard deduction and whether it falls above or below the filing threshold that ultimately influences the requirement to file. While the type of income and age of the dependent may play roles in other contexts, the primary factor in this case revolves around the standard deduction applied to the dependent's wages.