https://ttlc.intuit.com/community/military/discussion/re-nrotc-summer-pay/01/3188552#M6825 <P>No, you do not include his income on your return since it was earned income. &nbsp;Also, he does not need to file a return. &nbsp;Because his income is less than the standard deduction of $13,850, this money is tax free and does not need to be reported.</P> <P>&nbsp;</P> <P>One exception would be if he earned this as self-employed. &nbsp;If he was self-employed, he would need to file his own return since the income would be over $400 so it would be subject to the 15.3% <A href="https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes" target="_blank">SE tax</A>.&nbsp;</P> Tue, 13 Feb 2024 22:16:03 GMT Vanessa A 2024-02-13T22:16:03Z https://ttlc.intuit.com/community/military/discussion/nrotc-summer-pay/01/3188525#M6824 <P>My dependent son earned about $1000 during his summer cruise.&nbsp; No federal tax was withheld and only a small amount was withheld for state taxes.&nbsp; &nbsp;I claim him on my tax return as a dependent.&nbsp; Therefore, do I include the wages he earned on my taxes?</P> Wed, 11 Feb 2026 03:36:35 GMT https://ttlc.intuit.com/community/military/discussion/nrotc-summer-pay/01/3188525#M6824 TaxConfusion1 2026-02-11T03:36:35Z https://ttlc.intuit.com/community/military/discussion/re-nrotc-summer-pay/01/3188552#M6825 <P>No, you do not include his income on your return since it was earned income. &nbsp;Also, he does not need to file a return. &nbsp;Because his income is less than the standard deduction of $13,850, this money is tax free and does not need to be reported.</P> <P>&nbsp;</P> <P>One exception would be if he earned this as self-employed. &nbsp;If he was self-employed, he would need to file his own return since the income would be over $400 so it would be subject to the 15.3% <A href="https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes" target="_blank">SE tax</A>.&nbsp;</P> Tue, 13 Feb 2024 22:16:03 GMT https://ttlc.intuit.com/community/military/discussion/re-nrotc-summer-pay/01/3188552#M6825 Vanessa A 2024-02-13T22:16:03Z