Does a full-time college student earning $6,600 have to pay federal income taxes?

[Vanessa A]

No.  Anyone who earns less than $13,850 in 2023, does not have to pay federal income taxes as long as it was not self-employment income.  If it is SE income, then you would have to file a return if you earned more than $400 and pay the 15.3% FICA taxes. 

[Hal_Al]

Q. Does a full-time college student earning $6,600 have to pay federal income taxes?

A. No, if the income was from wages, shown on a form W-2. 

A parent does not enter a student-dependent's  income on their return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2023 if he had any of the following:

1.          Total income (wages, salaries, taxable scholarship etc.) of more than $13,850 (2023).
2.          Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1250 (2023)
3.          Unearned income over $400 and gross income of more than $1250 (2023)
4.          Household employee income (e.g. baby sitting, lawn mowing) over $2600 ($13,850 if under age 18)
5.          Other self employment income over $432, including money on a form 1099-NEC

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.