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Level 2
posted Apr 15, 2023 3:20:04 PM

Child filing requirements

I'm way confused by this. My 18yr old student daughter had multiple income sources (2 W-2s and a 1099NEC (~$1500)), all of which amounted to about $6500, including $20 in interest income.

 

A. Was she required to file? She already did, because I thought she was, but now I'm second guessing it. She ended up owing >$200. I'm assuming if she didn't have to file, but did, there's no way to reverse that.

B. I'm now doing my taxes and it looks like if she didn't file, but was supposed to, I could have reported it on mine instead? Is that right?

 

 

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1 Best answer
Level 15
Apr 15, 2023 3:26:27 PM

Yes, she had to file because she had self employment income through her 1099-NEC. No, you do not report her income on your return. If she is your dependent she should have checked the box on her return saying that someone else can claim her. 

3 Replies
Level 15
Apr 15, 2023 3:26:27 PM

Yes, she had to file because she had self employment income through her 1099-NEC. No, you do not report her income on your return. If she is your dependent she should have checked the box on her return saying that someone else can claim her. 

Level 2
Apr 15, 2023 3:34:00 PM

Okay, thanks for clarifying and the quick response. And she did mark herself as a dependent.

Level 15
Apr 15, 2023 3:42:27 PM

You do not report his/her income on your return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2022 if he had any of the following:

  1.          Total income (wages, salaries, taxable scholarship etc.) of more than $12,950 (2022).
  2.          Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1150 (2022)
  3.          Unearned income over $400 (2022) and gross income of more than $1150 (2022)
  4.          Household employee income (e.g. baby sitting, lawn mowing) over $2300 ($12,950 if under age 18)
  5.          Other self employment income over $400, including money on a form 1099-NEC.  The <$200 tax she paid was "self employment tax" (SET), not income tax. SET is how the self employed pay their social security and Medicare tax. 

 

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.