My son is in college and is on work study. he made 4,600 towards his tuition. in the summer he earned 1896. does he need to file a return?

[MichaelMc · Accepted solution]

While you question does not make this clear, I am assuming that you are still able to, and do, claim your son as a dependent.

If your child is being claimed as a dependent, he must file a return if any of the following apply.

1. His unearned income was more than $1,050.
2. His earned income was more than $6,300.
3. His gross income was more than the larger of—
1. $1,050, or
2. His earned income (up to $5,950) plus $350.

Based on the facts stated in your question, it appears that you son has earned income of $6,496, so he will have to file his own return. It is very important that he indicates that you can claim him, and are claiming him, as a dependent. This will assure that his personal exemption is not claimed on both tax returns.

If your child has earnings from self-employment of $400 or more, he must file a tax return and pay self-employment tax (the employer's and employee's share of Social Security and Medicare taxes) on that income.