Hello, my son is 16 years old and he earned $2520 in 2018. Does he need to fill out his own tax return or can I add his wages to my return?

[DanielV01 · Accepted solution]

You don't add it to yours.  He would file his separately if he chooses to.  If his income is all reported on a Form W-2, he is not required to file a tax return.  However, he may choose to file (and surely would file), if any taxes were withheld from his income.  He would need to file to get a refund of Federal and Local Taxes.  If he has no other income besides W-2 income, he may qualify to use TurboTax Free to file his return electronically at no cost.

If his income is self-employment (reported on Form 1099-MISC), he is required to file.  His self-employment would need to be reconciled on Schedule C and he would have to pay his portion of self-employment tax if his net income is over $400.

[SweetieJean]

State filing requirements may be different.