Who May Operate a Personal Watercraft (PWC) Those less than 14 years of age may not legally operate a PWC. Those 14 and 15 years of age may operate a PWC legally only if they have obtained a boating safety certificate and â¦.
For married dependents when either of you are over 65 or blind, you generally must file a federal income tax return if your unearned income was more than $2,300; your earned income was over $7,550; and your gross income was at least $5 and your spouse files a separate return and itemizes deductions.
3 years: Do not report income that you should and it is more than 25% of the gross income shown on your return: 6 years: File a fraudulent return: No limit: Do not file a return: No limit: File a claim for credit or refund after you filed your return: Later of 3 years or 2 years after tax was paid: File a claim for a loss from worthless securities: 7 years