Dependent Income

[MarkStaff]

Can I claim my 17 year old son's summer income on my taxes or does he have to file a separate return

[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 from boxes 2 or 17 (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/

[DoninGA]

He files a separate tax return.

You cannot enter a dependent's earned income from wages or income from self-employment on your tax return.

[Vanessa A · Accepted solution]

No, you cannot claim his income on your taxes.  He would need to file his own return if he needs to file a return.

If he made less than $14,600 from a job, then unless he had taxes withheld that he wants to get back or made more than $400 in self-employment income, he would not need to file a return