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.
In the case of a death, the executor must file a Tax Return for Estates and Trusts (Form 1041) for a domestic estate that has: 1  Gross income of $600 or more for the tax year, or. 2  A beneficiary who is a non-resident alien.