Does my minor child need to file a federal tax return if he had no federal income tax taken?

[jfm2023]

My 17 year old son (who I claimed as a dependent on my tax returns - and which I've already filed using TT) received a W-2 for a stipend he received over the summer participating in a community arts program. His wages were $1,786.00 and that was all the income he received in 2023. No federal taxes were withheld and only $21.00 of Illinois state income tax was withheld. He of course wants the state money back so we entered in his information into TT and it generated both the federal and state forms. We've filed his state return, but not his federal because he shows no balance due or refund amount. What is requirement and/or recommendation in terms of filing his federal return?

[Vanessa A]

The filing threshold for the federal return is $13,850 for a W-2 employee.  If he earned less than that he does not need to file a return.

However, in order to file the state through TurboTax, you will need to file the federal.  You can file the federal without the state, but not the state without the federal.  If you only want to file the state, you can file directly through the Illinois Website. 

[jfm2023]

Thanks for the reply. We could not file his return through TT because he is a first time filer and it so it had to go via US Postal mail.  So then I don't need to send his federal return in because he's under the threshold for the requirement to file.  And just because he filed with Illinois doesn't mean he has to file his federal return, correct?

[TomK2023 · Accepted solution]

Yes, that is correct.  He is not required to file a Federal return.

@jfm2023