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Level 2
June 6, 2019
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Does my minor son need to file a separate return if he received a 1099-R and federal taxes were withheld? Or can I file it on my return?

  • June 6, 2019
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Does my minor son need to file a separate return if he received a 1099-R and federal taxes were withheld? Or can I file it on my return?

Best answer by DavidD66

You cannot file your son's 1099-R on your return. Your dependent child must file a return if any of the following apply.

  1. His unearned income was more than $1,050.

  2. His earned income was more than $12,000.

  3. His gross income was more than the larger of—

    1. $1,050, or

    2. His earned income (up to $11,650) plus $350.

    Even if not required to file, if he wants to get a refund of the tax withheld he will have to file a return.


1 reply

DavidD66Answer
Level 15
June 6, 2019

You cannot file your son's 1099-R on your return. Your dependent child must file a return if any of the following apply.

  1. His unearned income was more than $1,050.

  2. His earned income was more than $12,000.

  3. His gross income was more than the larger of—

    1. $1,050, or

    2. His earned income (up to $11,650) plus $350.

    Even if not required to file, if he wants to get a refund of the tax withheld he will have to file a return.


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Level 2
June 6, 2019
Thank you