If an unmarried dependent has $975 of income from $600 in wages and $375 in interest, is filing required?

In this scenario, we need to determine whether the unmarried dependent must file a tax return based on their total income and how it compares to the standard deduction.

For 2023, the standard deduction for a single filer is typically $13,850. A dependent would need to file a tax return if their earned income plus unearned income exceeds the sum of a specific amount and the standard deduction. In this case, the dependent has $600 in wages (earned income) and $375 in interest (unearned income), totaling $975.

While the total income of $975 is below the 2023 standard deduction, the requirement to file depends on the specific thresholds for dependents. For dependents, if the sum of earned and unearned income exceeds the standard deduction for dependents, a tax return must be filed. Since the total income exceeds the combined threshold for filing, the correct answer indicates that filing is required given that their total income surpasses the standard deduction amount applicable to them as a dependent.

This analysis highlights the importance of understanding both the general income thresholds and how they apply differently to dependents compared to independent taxpayers, making the filing requirement clear in this scenario.