How much does an unmarried dependent student have to make before he or she has to file an income tax return?

You must file a return if any of the following apply.

1. Your unearned income was more than $950.
2. Your earned income was more than $5,700.
3. Your gross income was more than the larger of —

1. $950, or
2. Your earned income (up to $5,400) plus $300.