@RS2024 wrote:
To clarify further
" The dependent can file their own tax return and ..."
Does "can" file mean optional or mandatory? For apprx $9k for all of 2023 during summer internship, does he need (must) to file? He qualifies as a child per list of 7 items in your response
It depends on the type of income he received. If he received a Form W-2 as an employee and his income is under $13,850 he does not have to file a tax return since it is below the filing requirements. If he had taxes withheld from his wages on the W-2 then he should file for a tax refund.
If his income was from self-employment and he received a Form 1099-NEC or Cash only, then he was self-employed and is Required to report the income since it is more than $400. He would have to complete a federal tax return and include with the return a Schedule C to report the self-employment income and expenses.
