She turned 18 at the end of 2021 and had a summer job but is still in high school. The employer withheld $2.57 in federal taxes and none in state (but did withhold OASDI and Medicare). According to Pub 929, it looks like she doesn't even need to file (but that doesn't address the Roth). I am being given an option to claim her income on our joint return - but is that only for unearned income?
