Dependent child income

[casagarcia42]

My 18 year old dependent son earned approximately $2,400 in 2018 from a summer job.  Do I claim this income on my taxes or does he need to file his own return?  If he needs to have filed his own return, I/he did not file for an extension from the April 15th deadline.  Is there any penalty for filing today?

Thanks.

Roland Garcia

[Critter]

You do NOT report his work income on your return.   If he needs to file a return then it goes on his return. 

https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...

[DoninGA]

A dependent's earned income is never entered on your tax return.

If the income was earned as an employee where a W-2 was received then he does not have to file a tax return if that is his only income.  Unless he wants to file to get a refund of the taxes withheld (if any), then he would enter on his tax return that he can be claimed as a dependent.

If he earned the income as a self-employed person receiving only cash or a Form 1099-MISC then he is required to file a tax return since the income was greater than $400.  He reports the income and any expenses on a Schedule C for self-employment, part of and included with his personal tax return Form 1040.

[VolvoGirl]

If he needs to file he can use the Free Edition or the Free File website.

Online is only good for 1 return per account.  But you can use the same email address for 5 accounts.   How to start another return in the Online version

https://ttlc.intuit.com/community/using-turbotax/help/how-do-i-start-another-return-in-turbotax-onli...

In order to use the Free File program, you have to start it at a special website.  Click on the bottom Orange button I Qualify Start Now and set up a NEW account

http://turbotax.intuit.com/taxfreedom/