Dependent children has earned income, need to file?

[l4wirschem]

I have a 16 year old who earned $4100 income. Does he need to file taxes? Do I include his income in my taxes?

I have a 18 year old who is a full time college student in Missouri who earned $1100 income. Does he need to file taxes? If so, for which state? Or do I include his income in my taxes?

[xmasbaby0]

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.

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

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

[TeresaM]

You should not include their earnings on your return. They will each need to file their own return if they are required.

Your student in Missouri is most likely still a resident of your home state, so he would not need to file a Non-Resident 
You do not have to file a Missouri return if you are not required to file a federal return. If you are required to file a federal return, you may not have to file a Missouri return if you are a nonresident with less than $600 of Missouri income.  If he had withholding on his wages for Missouri, he can file to recover those as a refund on a Non-Resident return. 
 

The 16-year-old may wish to file a state return for withholdings as well.

It sounds as if neither of them needs to file a federal return but you can check the exceptions below to be sure.

They might not need to file a return for 2022, if they are below the filing threshold and do not have a requirement listed below. 


They also must file a federal return if:

•  had $400 or more in self-employment net earnings (gross income minus expenses)
•  had marketplace health insurance and you received advance payments for the premium tax credit
•  received health savings account, Archer MSA, or Medicare Advantage MSA distribution
• had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes
• Or owe any special taxes, including any of the following:
  •  Alternative minimum tax
  • Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account
  • Household employment taxes
  • Social security and Medicare tax on tips you didn't report to your employer or on wages you received from an employer who didn't withhold these taxes
  • Uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts
  • Recapture taxes
    
    
    
    
    If this does not completely solve your question, please let us know your home state andmore details, so we may better assist you.