My 16 kid has a part time job and she only made $147.29. She didn't have Federal taxes taken out, just social security and Medicare. Does she need to file? Do we put her into my wife and my joint fili

[JotikaT2]

No, your child does not need to file their own tax return as her gross income is less than the filing threshold of $12,000 in gross income for 2019.

Yes, you and your wife can list her as a dependent child on your joint return assuming your child is:

• Related to you
• Can't be claimed by somebody else
• A US citizen, resident, national or a Canadian or Mexico resident
• Not filing a joint return
• Under the age of 19
• Lived with you for more than half of the year
• Didn't provide more than half of their own support for the year

[SweetieJean]

Some states (such as PA) have much lower filing requirements.