KPAâs EHM-001, DOT Hazardous Materials Training is the required minimum standard for Hazmat employees who work in Toyota/Scion/Lexus dealerships. We are a Toyota/Lexus dual dealer; do we have to pay for two site licenses?
Here are some basic guidelines: 1  For single dependents who are under the age of 65 and not blind, you generally must file a federal income tax return if your unearned income (such as from dividends or interest) was more than $1,050 or if your earned income (such as from wages or salary) was more than $6,300.
If your child earned income, he may have to file a separate tax return. The filing requirements are a bit more nuanced for individuals claimed as dependents. A dependent must file a tax return if he has earned income, like wages from a job, of at least $6,200. He must file if he has unearned income, like interest or dividend income, of at least $1,000. He'll also have to file if he has self-employment earnings over $400.