Any reason to have 18 year old son file for 2018 when he made $1000 paid in cash? There is no record of work nor were there any deductions. He will file as independent.

[jim-mccallie]

My son is applying for in-state tuition to Univ of Utah where he is completing Freshman year.  He needs to file as independent as  required by law in Utah.  Is it necessary or helpful at all to file tax return for 2018?  All work was paid in cash with no records. 

[Texas Roger · Accepted solution]

A federal tax return must be filed when income for self employment exceeds $400 in order to pay the 15.3% self employment tax. It must be reported and filed even if no form such as a 1099-MISC was sent by whoever paid him. He will not owe any federal income tax. He must indicate on his tax return that he can be claimed by someone else if he meets the requirements to be claimed by someone else even if they don't claim him. 

Since he would have to upgrade from the Free Edition to Deluxe to enter the self employment income, he may be eligible to use another TurboTax product called the Free File Program.  https://ttlc.intuit.com/questions/2026912-how-do-i-switch-to-turbotax-free-file-program

You qualify if you had $34,000 or less AGI or $66,000 or less military family AGI or qualify for EITC. Click on See if you qualify then Yes (if you do) then Start Now button, then choose Create an Account.