Does my minor dependent need to file?

[NotATaxGuru42]

My 17YO minor dependent only made $3k from her part time job after school in 2024. I understand she does not need to file a federal return but as a CA resident, I'm confused if I need to file a CA return for her. It appears as though no state taxes were withheld and with TT, I believe I have to file a federal return before I'm allowed to file a state one. 

Do I need to file a CA state return? And I'm assuming if so, I would have to do a federal one as well? 

Thank you

[xmasbaby0]

She does not have a federal filing requirement with a W-2 with less than $14,600 on it.  But if any federal tax was withheld (box 2) or state tax (box 17) she can file to seek a refund.   

You could use Free Edition to prepare a return for her.

https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp

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 from boxes 2 or 17 (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.

[DianeW777]

Yes a return must be filed for California (CA). 

Here are the rules for filing a return in California (CA) as a dependent. You can click the link and it is posted here for you.

If you can be claimed as a dependent, you have a different standard deduction. It cannot be more than the normal standard deduction. Your standard deduction is the larger of:

• Your earned income plus $450, or
• $1,300  for the taxable year

A federal return must be completed to complete the state return in TurboTax. Everything flows from the federal to the state return. You can start a return in TurboTax Online with an account specifically for your dependent and be sure they indicate they are being claimed by a another person (parent).

• TurboTax Online

@NotATaxGuru42 

[NotATaxGuru42]

Ok this is what I though. So I just do the free federal return (even though it isn't specifically required by the fed due to her income), then do the state because she has earned income in CA and list her as my depended. 

Thank you

[xmasbaby0]

You can do that.   Again-----only if tax was withheld from her pay.   If there is nothing in box 2 of her W-2 there is no reason to file it at all.

[NotATaxGuru42]

There is zero withheld from her federal and state withholding. I thought it was required by CA if any income is earned? If no income is withheld and she isn't getting a refund, do I need to file anything then? I would rather not and avoid the $25 state filing fee as well. 

[xmasbaby0]

Do not file anything.   You do not have to file a state return if you did not file a federal return.   It would be pointless since no tax was withheld.

[NotATaxGuru42]

Ok great thank you for the help. The CA FTB makes it a little confusing - they make it appear as though a state return is required regardless of income limits.