LO.5 Which of the following taxpayers must file a Federal income tax return for 2010?

a. Ben, age 19, is a full-time college student. He is claimed as a dependent by his parents. He earned $5,000 in wages during the year.

b. Anita, age 12, is claimed as a dependent by her parents. She earned interest income of $1,200 during the year.

c. Earl, age 16, is claimed as a dependent by his parents. He earned wages of $2,700 and interest of $1,100 during the year.

d. Ellen, age 17, is claimed as a dependent by her parents. She earned interest of $300 during the year. In addition, she earned $550 during the summer operating her own business at the beach, where she painted caricatures of her customers.

DECISION MAKING