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 the 2012 taxable year and beyond: Residents (including dependents and students) must file an individual income tax return if: 1  Single, and Virginia adjusted gross income is $11,950 or more. 2  Married, filing a joint or combined return, and total Virginia adjusted gross income for both spouses is $23,900 or more.