Which dependent must file a $2022$ California income tax return? Jackson $(5),$ is an unmarried dependent of another taxpayer. His California gross income is $$1,600$ and his California adjusted gross income $($AGI$)$ is $$1,600($all from interest$).$ Levi $(16),$ is an unmarried dependent of another taxpayer. His California gross income is $$1,300$ and his California AGI is $$1,300($all from wages$).$ Theo $(17),$ is an unmarried dependent of another taxpayer. His California gross income is $$1,500$ and his California AGI is $$1,500($$$1,400$ wages plus $$100$ interest$).$ Wyatt $(18),$ is an unmarried dependent of another taxpayer. His California gross income is $$3,500$ and his California AGI is $$3,500($$$3,250$ wages plus $$250$ ordinary dividends$).$