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.
The minimum income for filing a federal income tax return may be as little as $108.28 if you had church employee income or $400 in net earnings, if you are self-employed. Filing rules for single dependents in 2012 was for earned income over $5,950 or unearned income over $950.