My son is not required to file federal taxes but would owe. He would get a refund from the state. Can he file just a state return?

[BnBDestruction]

He is well under the earned income window, is 18, a full time student and confirmed with the IRS that he doesn't need to file a federal return. If he did (due to a 1099-NEC he received for an internship with the state, he would owe about $300.

However, he would get a refund from the state of RI if he files state only. Not a lot of money, but it is to him (leaving for college in a few months).

Can he file a state return only and never file federal for 2020?

[xmasbaby0]

Sorry----self-employment income of even $400 means you are REQUIRED to file a tax return and pay self-employment tax for Social Security and Medicare.  So your idea of having your son only file a state return would be a mistake --- and probably not the lesson you want to convey to him about paying taxes honestly.

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.  You may want to use this version of TT for that:

https://ttlc.intuit.com/questions/1900583-what-is-turbotax-free-file-program

[VolvoGirl]

Sorry but if he got a 1099-NEC he does have to file a federal return and pay self employment tax on it.  Sorry.  You either got some wrong info or you or the IRS misunderstood it.  If it was W2 income under 12,400 he wouldn't have to file.  

Filing requirements for a dependent
https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...

[mojomom]

Hey, same question without the requirement to file federal. Daughter made less than $1500, has a w-2, no federal tax due, and not required to file federal; but she did pay a small amount of state tax that she'd like to get back. Can she file ONLY the state return since federal not required (went through TT and it filled out both - just thinking she can print the state and file by itself and skip federal). I'm guessing states don't really know or care but not sure?

[Hal_Al]

@mojomom 

Yes, that is correct,  she can file only the state return since federal not required. And, yes you will have to print it. TurboTax (TT) will not e-file state if fed was not e-filed.  And, yes, in TT, you have to prepare a federal return in order for TT to complete a state return. 

[Opus 17]

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@mojomom wrote:

Hey, same question without the requirement to file federal. Daughter made less than $1500, has a w-2, no federal tax due, and not required to file federal; but she did pay a small amount of state tax that she'd like to get back. Can she file ONLY the state return since federal not required (went through TT and it filled out both - just thinking she can print the state and file by itself and skip federal). I'm guessing states don't really know or care but not sure?

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TT must prepare a federal return first because that's how the program works.  She is not required to file a federal return, but if she does, she can e-file it and then also e-file the state return.  (Although a federal return may not be required for her, I can't think of any harm in filing one, and the slight benefit of being able to e-file the state return.). If she decides not to file the federal return, she will have to print and mail the state return.