Does My 16 Year Old Need to File Taxes?

[ChicagoJ]

Hello!  My 16 year old had their first job in 2024.  He earned $1,400 in his job (only $11 in withholdings) and $250 in "unearned income" (interest and dividends).  I think that is less than the IRS requirements but reading the IRS page and the info from TurboTax and quite frankly, I'm confused.  Can anyone confirm whether or not it's OK for my son to skip filing 2024 (based on the $1,400 and $250 amounts provided)?  Other than trying to law back some of that $11, is there any reason why I would want to file?  I did open a custodial Roth IRA, and we did fund it with $1,400, the max I am allowed.  Do I need to file the tax return in case this is questioned??  Any advice is appreciated.  Thanks, community!!

[DoninGA]

His wages and unearned income total less than the minimum requirement to file a tax return, $14,600.

If you want to get the taxes withheld refund he will need to file a tax return and must indicate on the tax return that he can be claimed as a dependent.