ECN Forum Forums Code Related Discussion NEC & other Code issues Single 120V ckt, GFCI, underground to tool shed ?

If the GFCI protection is on the line side of the excavation at a 1&2 family dwelling the answer is 12" depth 300.5.
The exception to 250.32(A) allows you to skip the ground electrode system for a single circuit but 225.31 does not give you relief on the disconnect.