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.
For 2014, Dependents who are not 65 or older or blind, who have earned income more than $6,100, must file their own return. Income levels required to file a return for those 65 and over or blind are higher. You do not include their earned income on your taxes.