19 year old child, dependent & HS student with W2 income under $5K. Required to file taxes?

[sunshinejoe]

I am uncertain if child should file taxes or not. Had a couple of W2 jobs and earnings were a bit shy of $5K. Child was in last year of high school in 2024 and was a dependent in the household.

Does child need to file taxes? Do I add child's income to my taxes? 

Bonus question: 23-yo, full-time student, dependent with no income for the year received a 1099-INT for $22. Do I report it somewhere?

Thank you!!!

[Vanessa A]

No, if taxes were not withheld from their income, they does not have to file a return when their income is only $5,000 as this is less than the standard deduction of $14,600.  If taxes were withheld, they can file to claim a refund.

No, you do not add the income to your return.  A child's earned income is always reported on their own return.

No, your 23 year old if they had absolutely no other income, does not need to file a return just to report the 1099-INT for $22. 

[sunshinejoe]

Thanks Vanessa!

Just a follow-up question:

Child did not have any Federal Income Tax withheld. The only tax withheld was SS tax + Medicare tax. Should child still file or there is no refund to file for?

[ThomasM125 · Accepted solution]

The child should not file a tax return under the conditions you mention, the payroll taxes are not refundable.