Filing for 18 yr old and w-2 under $100

[kareneuc]

Do I have to file for my 18 year old who made less than $100 on his w-2. No federal was withheld. Only local and state.

[VolvoGirl]

No.  It would only go on his return if he has other income to report.  If that is all he has, he doesn't have to file and nobody reports it.  You can still claim him as a dependent.

[VolvoGirl]

Oh, they took out state withholding in box 17 but not federal?  He can file a state return to get back box 17.

[Hal_Al]

Whether he needs to file  a local return, depends on where you live. In most cases, you cannot get a refund of local withholding.