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.
Children and Other Dependents. A child or other dependent must file an income tax return (2013) if his or her: unearned income for the year was more than $950. earned income was more than $5,950, or. gross income (earned and unearned income) was more than the larger of $950 or earned income (up to $5,950) plus $300.