How much does an unmarried dependent student have to make before he or she has to file an income tax return? August 22, 2014 by Roy Vargis CPA CMA CFM EA CITA ACMA CGMA Leave a Comment You must file a return if any of the following apply. Your unearned income was more than $950. Your earned income was more than $5,700. Your gross income was more than the larger of — $950, or Your earned income (up to $5,400) plus $300.