Dependent filing taxes

[norma10]

Our dependent is a full-time student. She received a W-2 for income from a co-op and a summer job. Can we still claim her as a dependent (we provide for more than 50% of her support) and does she have to file a return for the earnings from her co-op and summer job. She will be filing a state tax return (going to school in a state with a state income tax). Thank you

[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.

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

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