Answer: D - Number of dependents you will claim on your return
Explanation: The filling requirement for all tax payers are determined by 3 factors and they are:
Gross income: This includes all income an individual receive in the form of money, goods, property, and services that isn't exempt from tax.
Filing Status: The tax payers status (Married or Single)
Age: The age of the tax payer is also needed as at the time of filling.
