Question

Which dependent must file a 2024 California income tax return?
Ethan (17) is an unmarried dependent of another taxpayer. His California gross income is $1,650 and his California AGI is $1,650 ($1,450 wages plus $200 interest).
Noah (16) is an unmarried dependent of another taxpayer. His California gross income is $4,850 and his California AGI is $4,850 (all from wages).
Mason (5) is an unmarried dependent of another taxpayer. His California gross income is $1,750 and his California adjusted gross income (AGI) is $1,750 (all from interest).
Lucas (18) is an unmarried dependent of another taxpayer. His California gross income is $3,750 and his California AGI is $3,750 ($3,550 wages plus $200 ordinary dividends).

Answer 1

Only Mason must file.

Reason: For 2024 the dependent filing tests (same tests California uses) are:
- Unearned income only: file if unearned income > $1,300, or
- Earned income only: file if earned income > $14,600, or
- Gross income (earned + unearned): file if gross income > the larger of $1,300 or (earned income + $400).

Apply to each child:
- Ethan: earned $1,450, unearned $200, gross $1,650. Threshold = max(1,300, 1,450+400=1,850) = 1,850 → 1,650 < 1,850 → no return required.
- Noah: earned $4,850, unearned $0, gross $4,850. Threshold = max(1,300, 4,850+400=5,250) = 5,250 → 4,850 < 5,250 → no return required.
- Mason: earned $0, unearned $1,750, gross $1,750. Unearned income $1,750 > $1,300 → must file.
- Lucas: earned $3,550, unearned $200, gross $3,750. Threshold = max(1,300, 3,550+400=3,950) = 3,950 → 3,750 < 3,950 → no return required.