A document published by the Internal Revenue Service (IRS) that provides guidance on how people claimed as dependents should compile and file tax information. IRS Publication 929 outlines the filing requirements for individuals considered dependents, including how to calculate the dependent's standard deduction and any applicable exemptions. It also includes information on how investment income should be reported for children, regardless of whether those children are claimed as dependents.

While children are the most commonly recognized type of dependent, the aged and disabled also fall into that category. Dependents are likely to have to file a tax return if they have unearned income above $950 or earned income above $5,700. The standard deduction for a dependent is the lesser of $950 or the regular standard deduction of $5,700.