Daugther's Summer Income

[JC_RABC]

HI, My daughter had a job in 2023 and made income of 9k.  She did not withhold any federal or state.  We live in MD.  I want to take her as my deduction, so my questions are:

Do I need to include her income in my 1040 if I take her as a dependent? 

She read somewhere that she didn't have to file a tax return since she didn't make enough, is this correct?

Thanks

[Bsch4477]

If her only income was W-2 income of that amount she doesn’t have to file. Yes, you can still claim her and no, you don’t include her income on your return. 

[rjs · Accepted solution]

You can never include your daughter's income from working in your tax return, whether or not you claim her as a dependent. If she reports the income it has to go on her own tax return, not yours.

If the $9,000 is on a W-2, and that is her only income for the year, she does not have to file a tax return.

If the $9,000 is self-employment income, such as cash, non-payroll checks, or digital payments, or it's on a Form 1099-NEC, she is required to file a tax return. She will have to pay self-employment tax even if she doesn't have to pay any income tax.

VERY IMPORTANT: If she files her own tax return, make sure she checks the box that says someone can claim her as a dependent.

This answer is specific to the facts stated in the question, and may not apply to someone else whose details are not exactly the same.

[JC_RABC]

Thank you for the information.

[JC_RABC]

Thank you for the detaills.