Does my child have to file a tax return?

[preemie69]

My 15 year old daughter made approximately $1200 last year at her part-time job.  According to what I have read, she does not need to file.  Can anyone confirm this is correct?

[DoninGA · Accepted solution]

If the dependent is a child under the age of 19 or a full time student under the age of 24 and has income from wages reported on a W-2 and the income reported is under $6,300, they do not have to file a federal tax return.

They can file if under the $6,300 amount to get a refund of the federal taxes withheld.  If they do file for either the refund or if the wages were greater then $6,300, make sure that they indicate on their tax returns that they can be claimed as a dependent on someone else's return.  Also, note that if the income was from self employment, reported on a form 1099-MISC or cash, and the amount is $400 or more they are required to file a return for the income received.

Your state may have other reporting requirements for a dependents income and may be less then the federal requirements, so check with your state tax department website for more information.