When should a dependent start filing their own tax return?

[bill-g1]

1. Do a dependent have to file a tax return if they have no income after age 18?
2. When should a child over the age of 18 file a tax return?
3. How long can a child be claimed as a dependent after 18?

[xmasbaby0 · Accepted solution]

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.

If your dependent has income that exceeds the standard deduction amount, they are required to file a tax return regardless of their age.    Or if they had even $400 of "self-employment" income they are required to file, regardless of age.

As for who can be claimed---18 is not the magic age.   

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2023 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

[Mike9241]

@bill-g1 

1. Do a dependent have to file a tax return if they have no income after age 18? No
2. When should a child over the age of 18 file a tax return? when they enough income requiring filing (see 1040 instructions - the charts - for that year because certain rules change every year) or they have no tax liability but do have income taxes withheld (not social security or medicare) so are entitled to a refund
3. How long can a child be claimed as a dependent after 18? 

you can claim him/her as a qualifying child if all these tests are met
• he/she has the same principal abode as you for more than ½ the tax year. Temporary absences like for school are ignored
• if he/she is not a full-time student, he's/she’s under 19 at the end of the tax year. If a full-time student, he's/she’s under 24 at the end of the tax year.
• he/she hasn't provided over ½ his/her own support
• he/she didn't file a joint return unless there was no tax liability but merely filing jointly to facilitate refund of taxes withheld or estimates paid

or you can claim him/her as a qualifying relative if all these tests are met
• his/her gross income for 2024 less than $5,050 (this amout changes every year) 
• you provided over ½ his/her support
• he/she isn't a qualifying child of another taxpayer
support
• Includes amounts spent for food, lodging, clothing, education, medical and dental expenses, recreation, transportation and other necessities

or use the iRS web page to check

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent 

[NCperson]

@bill-g1  a child over 18 might be your dependent for the rest of your life! it depends on the circumstances.

There is one set of rules for Qualifying Children, which includes all children under 19 year old, or those over 18 but under 24 that are full time students.  It would also include someone who is totally and permanently disabled, regardless of age.

But I'll take your question is for your child that has graduated high school and is no longer in school: There is a second set of rules for Qualifying Relatives

for this second set of rules ("qualifying relatives") as long as all these conditions are met, your biological child will ALWAYS be your dependent on your tax return.  Note there is no residency test - he doesn't have to live with you but can still be your dependent!

• Dependent isn't a Qualifying Child AND
• Dependent’s gross income (excluding Social Security) less than $5,050 (this is the 2024 number, it changes annually with inflation) AND
• Taxpayer provides more than 50% of person’s support for the year AND
• Dependent must be US Citizen or Resident Alien or resident of Canada or Mexico AND
• Dependent can’t be filing “Joint” (except to claim a refund of withholdings / estimates)

does that help?