Do children working a summer job need to file taxes

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/

An unmarried dependent student must file a tax return if his or her earned or unearned income exceeds certain limits. 

They will generally need to file their own 2022 tax return if:

• Their earned income (money you made by working) exceeds $12,950
• Their unearned income (interest, dividends, capital gains, etc.) exceeds $1,150
• Their business or self-employment net income (gross minus expenses) is at least $400
• Their gross income (earned plus unearned) exceeds the larger of $1,100 or your earned income (up to $12,600) plus $350

But even if their income falls below these filing requirements, They'll want to file their own tax return to get a refund of any federal or state taxes withheld from their paychecks.