Artículo Ministers.. Ministers.

id="en_US_2025_publink1000170429"> Ministers. You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. For more information, see Pub. 517. Table 1-2. 2025 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent . If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. (See Table 1-3 for other situations when you must file.) In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. (See Scholarships and fellowships in chapter 8.) Gross income is the total of your earned and unearned income. Single dependents —Were you either age 65 or older or blind? □ No. You must file a return if any of the following apply. • Your unearned income was more than $1,350. • Your earned income was more than $15,750. • Your gross income was more than the larger of: • $1,350, or • Your earned income (up to $15,300) plus $450. □ Yes. You must file a return if any of the following apply. • Your unearned income was more than $3,350 ($5,350 if 65 or older and blind). • Your earned income was more than $17,750 ($19,750 if 65 or older and blind). • Your gross income was more than the larger of: • $3,350 ($5,350 if 65 or older and blind), or • Your earned income (up to $15,300) plus $2,450 ($4,450 if 65 or older and blind). Married dependents —Were you either age 65 or older or blind? □ No. You must file a return if any of the following apply. • Your unearned income was more than $1,350. • Your earned income was more than $15,750. • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. • Your gross income was more than the larger of: • $1,350, or • Your earned income (up to $15,300) plus $450. □ Yes. You must file a return if any of the following apply. • Your unearned income was more than $2,950 ($4,550 if 65 or older and blind). • Yo