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Level 3
posted Feb 6, 2023 11:23:00 PM

Does my dependent son need to file?

Hi, My 23 year old son who is a full time college student earned about a $1000 on a summer job in 2022.  He is a dependent on my return.  Does he file taxes on the  $1000 he earned or somehow I handle that in my return?  Please advise.  Thank you.

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1 Best answer
Level 15
Feb 7, 2023 12:19:06 AM

if he got a w-2 he would only need to file to get back any federal or state withholding (not fica or medicare).  if more than $400 of that was from self-employment, he needs to file and pay self-employment taxes. see chart C in 1040 instructions

https://www.irs.gov/forms-pubs/about-form-1040  

2 Replies
Level 15
Feb 7, 2023 12:19:06 AM

if he got a w-2 he would only need to file to get back any federal or state withholding (not fica or medicare).  if more than $400 of that was from self-employment, he needs to file and pay self-employment taxes. see chart C in 1040 instructions

https://www.irs.gov/forms-pubs/about-form-1040  

Level 3
Feb 9, 2023 7:12:05 PM

got it. Thanks