What would require my 18 year old full time high school student working a part time job fill income taxes?

[VolvoGirl]

You don't have to file if you only have W2 income under 13,850 but you can file to get back any withholding taken out in boxes 2 or 17.  But you don't get boxes 4 or 6 back.  If you got a 1099Misc or 1099NEC you have to file it as self employment income no matter how small the amount.

Filing requirements for a dependent

https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...

To file a separate return as a dependent you need to set up a new account separate from your parents.  Online is only good for one return per account.  You can use the same email address for 5 accounts.  You can probably use the Free Edition or the Free File website

Https://ttlc.intuit.com/questions/1894512-how-do-i-start-another-return-in-turbotax-online 

Be sure on your return you check the box that says you can be claimed on someone else’s return.  If your only income is W2 and under 13,850  you do not have to file a return except to get back any withholding taken out.

[xmasbaby0]

If your son had even $400 of self-employment income he is required to file a tax return.  If he earned $13,850 or more reported on a W-2, he is required to file a tax return.  He might also WANT to file a tax return even if he has a W-2 with less income if federal and/or state tax were withheld from his paychecks so that he can get a refund.

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC-- or even payment in cash--  then he must file a return and pay self-employment tax for Social Security and Medicare.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

[Hal_Al]

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 2023 if he had any of the following:

1.          Total income (wages, salaries, taxable scholarship etc.) of more than $12,950 (2022) ($13,850 2023).
2.          Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1150 (2022) ($1250 2023)
3.          Unearned income over $400 (2022) and gross income of more than $1150 (2022) $1250 (2023)
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.

If his only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on your return, using form 8814. Enter at Less common income / Child's income.
But, it is usually best for him to file a separate return, as qualified dividends and capital gain distributions could be taxed at a higher rate on the parent's return.