My son started working a part time job in October of 2024. He made around $3600 and according to his W2, had $8.72 in federal taxes withheld, $226 in Social Security taxes withheld, and $52.86 in Medicare taxes withheld. My understanding is that he will not get any refund of Social Security or Medicare. Is that correct?
If so, does he need to file his own tax return based off of $8.72 in federal 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.
He is way below the threshold for being required to file a tax return. If he wants his $8 back he can file a return. If he is under 16, the return has to be mailed.
You are correct, he won't get a refund of social security or Medicare tax withheld. His income appears to be below the standard deduction that would be necessary to require him to file a tax return, but you can use this IRS tool to see if he needs to file a tax return.