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@Carl if the child has both earned and unearned income the rules get tricky rather fast.  If the child has a mix of earned and unearned income (investments, etc.) then they may be required to file if their income is as low as $1050, even if the investment part is less than $1050.

And then if this is self-employment income (modeling, for example) the child must file if their net income after expenses is more than $400.