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)