If your dependent's only income was $2,500 from a W-2 plus a few cents interest, then they do not have to file a tax return.
Your child will file a return if:
- They had only unearned income (interest, dividends, capital gains) of more than $1,100;
- They had only earned income (wages, salaries, tips, fees) of more than $12,550; or
- They were self-employed with $400 or more income.
In cases of mixed income (earned and unearned), file a return if:
- Unearned income was more than $350, and gross income of more than $1,100, or
- Unearned income was $350 or less, and gross income of more than $12,500
The IRS has an app (Do I Need to File a Tax Return?) to help you decide whether to file a tax return.
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