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.
A dependent child who works and earns more than $3,000 may or may not need to file a tax return. According to the IRS, if you're a dependent with earned income of more than$6,100 or unearned income of more than $1,000, you must file a tax return. Earned income is income from wages and professional fees.