Does full time student, dependent earning less than $3,000 have to file a return?

[MargaretL · Accepted solution]

No, dependent is not required to file if the W-2 is less $6300 or his/her self-employment income(cash, check 1099-Misc) is $400 or less.  However, he/she may want to file if there is any withholding on the W-2... just to get it back. 

[tfiamengo23]

If he didn't receive a W-2 but received a 1099-MISC, is the answer still the same?

[MargaretL]

Yes, the answer is the same... 1099-misc is considered his self-employment income...so he must file if that income is more than $400 as the answer specifies...when he files, please be sure that he indicates on his return that he (or she) is claimed by someone else...

[tfiamengo23]

Ok thanks for clarifying.

[MargaretL]

My pleasure! I hope you have found the information helpful.

[JW514]

My daughter is a full time student in a similar situation. She worked for a company last summer who had her fill out a W9. She was paid a total of $2500, but didn’t get a 1099. She was an intern and they said she was working on a project (which is accurate). We claim her as a dependent. Does she need to file? If so, what form(s) does she need to use?

[VictoriaD75]

Yes. This will be considered self-employment income, as no taxes were withheld and a 1099-MISC should have been received. Filing is required with a minimum of $400 in self-employment income.