Why sign in to the Community?

  • Submit a question
  • Check your notifications
Sign in to the Community or Sign in to TurboTax and start working on your taxes
Level 1
posted Apr 14, 2025 3:05:22 PM

Summer Internship Income & Roth IRA - Need Advice!

My daughter worked a summer internship with a state department and received $500. The organization didn’t issue any 1099 form because they said no form is required for payments under $600. She is filing her taxes and has reported the $500 as 'Other Income.' My question is: Can she contribute to a Roth IRA based on that $500, since it is earned income? This is the only income she has.  Or is she not eligible because she didn’t receive a tax document from the organization?

0 3 2113
2 Best answers
Employee Tax Expert
Apr 14, 2025 3:36:35 PM

She is eligible to contribute to a Roth IRA.  If the $500 is the only income she has, she doesn't need to file a tax return.  You don't have to fie a tax return to contribute to a Roth IRA.  You just have to have earned income.  

Level 15
Apr 14, 2025 4:07:08 PM

@pgpg careful, because she is paying SE tax, the maximum Roth contribution is $463.

3 Replies
Employee Tax Expert
Apr 14, 2025 3:36:35 PM

She is eligible to contribute to a Roth IRA.  If the $500 is the only income she has, she doesn't need to file a tax return.  You don't have to fie a tax return to contribute to a Roth IRA.  You just have to have earned income.  

Level 15
Apr 14, 2025 4:07:08 PM

@pgpg careful, because she is paying SE tax, the maximum Roth contribution is $463.

Level 15
Apr 14, 2025 5:59:34 PM

This $500 of income must be entered as self-employment Other income on Schedule C and pay the self-employment taxes.  The maximum Roth IRA contribution will be $500 minus the $35 deductible portion of self-employment taxes, the result of which is $465.