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If you had $12,000 in income, for example, and $800 in eligible child care expenses, then, your credit would be 35 percent of $800, or $280. For taxpayers with incomes of more than $43,000, the percentage was 20 percent, with no upper income limit.
Unearned Income Only. A child who has only unearned income must file a return if the total is more than $1,050 (2015). Example: Sadie, an 18-year-old dependent child, received $1,900 of taxable interest and dividend income during the year.She did not work during the year. She must file a tax return because she has unearned income only and her total income is more than the unearned income threshold for the year. child who has only earned income must file a return only if the total is more than the standard deduction for the year ($6,300 in 2015). Example: William, a 16-year-old dependent child, worked part time on weekends during the school year and full time during the summer. He earned $7,000 in wages.