Filing requirment for a dependent in 2018

[macheek]

I can not find this information anywhere, maybe it is too soon after the latest Act was passed?
Single dependent, age 10, has unearned income of $550, so, not yet....
but at what amount of earned income does the child need to file? at the standard deduction of $12,000?

[taxea]

irs.gov has the info you need

[kathyc2]

I can not find this information anywhere, maybe it is too soon after the latest Act was passed?
Single dependent, age 10, has unearned income of $550, so, not yet....
but at what amount of earned income does the child need to file? at the standard deduction of $12,000?

Sorry about the previous response you received. I've not seen anything to indicate that the filing requirement of earned income would be anything other than 12K.