Under what condition would an unmarried dependent not be required to file a return based on their gross income?

An unmarried dependent is not required to file a return when their gross income is below the standard deduction for dependents. This is important because the standard deduction allows individuals to deduct a specific amount from their income, which effectively reduces their taxable income. For the tax year, the standard deduction for a dependent is generally the greater of $1,200 or the individual's earned income plus $400, up to the standard deduction amount for an individual taxpayer.

If a dependent's gross income falls below this threshold, the tax code does not require them to file a tax return, as they would not owe any tax. This threshold reflects the IRS's intent to alleviate the filing burden for individuals who are not likely to benefit from tax filings or deductions, particularly when their income is very low. Understanding this condition helps in determining when dependents may be exempt from filing, thereby relieving them from unnecessary paperwork and potential tax liabilities.