Do I need to file my son's W2 in my tax return? He was 17 year old in 2021 and made $2400 in his summer job.

[azyang]

I claimed him as my dependent. Base on "Less Common Income: Child's Income", it doesn't look like it is necessary to file his W2. Please advise! Thanks!

[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/

[azyang]

@xmasbaby0  Thank you for the reply!

So I don't have to change anything, but my son needs to file his return separately. 

Is the IRS free file version your recommended (thank you for that) for federal return only? Does he only need to file a state return?

[BillM223]

The IRS webpage for FreeFile states: "Some offers include a free state tax return" so, sorry, you'll have to go see.

And, yes, if you happen to file his return with TurboTax Online, then you would need to create a separate account for your son, or else overwrite your own data (that would be bad).

No, he must file a federal return in order to get back his federal withholding...ditto with the state.