Do teenagers pay income tax when they make less than $6K?

[dekleva7]

2 teenagers (18 and 16) made <$4K.  when I use IRS form 1040 EZ it appears they will need to pay, are they not exempt from paying seeing as they made so little? I thought I would have to only file their taxes

[KarenW]

Generally, a dependent child must file a return if any of the following apply:

1) Unearned income over $1,050 (this would be interest, dividends, or capital gains)

2) Earned income (wages) over $6,300

3) Gross income more than the greater of 1) $1,050 or (2) earned income plus $350 (not to exceed $6,300).

4) or Self employment income more than $400

Hope this helps!

[dekleva7]

They did not earn over $6300 but one child is 18, an adult but a college student (dependent) so should he still file?

[KarenW]

If he is claimed as a dependent on another return and is single, he has no filing requirement.  If he had federal or state taxes withheld, he may want to file to get his withholding back.