Does my 17 yr old son who earned $850 in 2016 have to file a return if he contributes to a Roth by 4/15/2017? He didn't have any Fed or State taxes wh from his earnings.

[RichardG · Accepted solution]

If your child is younger than age 19 or a full-time student age 19-23, he or she must file a tax return for 2016 if he or she had any of the following:

 - Unearned income (interest, dividends, capital gains, taxable scholarships, unemployment compensation) of more than $1,050.

 - Earned income (wages, salaries, tips, and fees) of more than $6,300.

 - Gross income (earned and unearned income) was more than the larger of:

  $1,050 or earned income (up to $6,300) plus $350

However, if this is self-employment income of $400 or more reported on a 1099-MISC, he is required to file.  Since there is no tax deduction for contributions to a Roth IRA, that would make no difference.