Which dependent must file a 2021 California income tax return? Unmarried dependent (5) of another taxpayer. Gross income $1,600, adjusted gross income (AGI) $1,600 (all from interest). Unmarried dependent (16) of another taxpayer. Gross income $1,300, AGI $1,300 (all from wages). Unmarried dependent (17) of another taxpayer. Gross income $1,500, AGI $1,500 ($1,400 wages plus $100 interest). Unmarried dependent (18) of another taxpayer. Gross income $3,500, AGI $3,500 (all from wages