My daughter is a full time college student and worked at her school for 2022, is she required to file taxes on her own or do I continue to put her down as my dependent?

[DoninGA]

If she is under the age of 24 in 2022 and a full time student then you should be able to claim her as a dependent under the Qualifying Child rules if she meets all the requirements.  Her income is not relevant in being able to claim her as a dependent under the rules.

If she received a W-2 for the income received in 2022 and it is less than $12,950 she does not need to file a tax return unless there were taxes withheld and she wants a refund for the taxes.

If she was self-employed and either received cash or a Form 1099-NEC and the amount received is $400 or more then she is required to file a tax return to report the self-employment income on Schedule C.

If she does file a tax return then she Must indicate on her return that she can be claimed as a dependent, if you are claiming her.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[PattiF]

You can claim your daughter as a dependent on your 2022 taxes as long as she meets the following requirements:

Qualifying child

• They're related to you
• They aren't claimed as a dependent by someone else
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
• They aren’t filing a joint return with their spouse
• They're under the age of 19 (or 24 for full-time students)
  • No age limit for permanently and totally disabled children
• They lived with you for more than half the year (exceptions apply)
• They didn't provide more than half of their own support for the year

Please see this TurboTax Tip about claiming a dependent.

Your daughter does not need to file taxes as a dependent if she made less than $12,200. She can file a return to get a refund of any federal withholding that would be shown on Box 2 of her W-2. Make sure that she indicates that she is claimed as a dependent. Her simple return with only a W-2 is free with TurboTax.

[Hal_Al]

Q. My daughter is a full time college student and worked at her school for 2022, is she required to file taxes on her own or do I continue to put her down as my dependent?

A. Both.

She is still your dependent, because she meets the "Qualifying Child" rules explained at the other replies.

You do not report his/her income on your 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 2022 if he had any of the following:

1.          Total income (wages, salaries, taxable scholarship etc.) of more than $12,950 (2022).
2.          Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1150 (2022)
3.          Unearned income over $400 (2022) and gross income of more than $1150 (2022)
4.          Household employee income (e.g. baby sitting, lawn mowing) over $2300 ($12,950 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.