malotar1
Returning Member

My son has earned income and unearned income

My 17 year old son made $3063 of earned income and $841.23 of unearned income. Does he need to file federal taxes?  I found the below requirements , however I am confused about the 3rd bullet and if that applies to my son or not.

 

If a child has both earned and unearned income, that child must file a return for 2021 if:
  • unearned income is over $1,100.
  • earned income is over $12,550, or.
  • earned and unearned income together totals more than the larger of (1) $1,100, or (2) total earned income (up to $12,200) plus $350.