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.
Other Reasons to File a Tax Return. Regardless of your gross income, you are generally required to file an income tax return if any of the following are true: 1  You had net self-employment income of $400 or more. 2  You had unemployment income.3  You owe Alternative Minimum Tax.4  You owe household employment taxes.here are several reasons why you may want to file or efile a tax return even if you do not meet the minimum income requirements: 1  If you had taxes withheld from your pay, you must file a tax return to receive a tax refund. 2  If you qualify, you must file a return to receive the refundable Earned Income Tax Credit.