Minor filing Pennsylvania state tax return?

[StoneyPA]

My child just turned 16 last November and started first job at the very end of 2022.  She received a 2022 W-2 showing earnings of just over $50.  I know she's not required to file her own federal return since she's well below the $12,950 minimum, but it looks like she has to file her own state and local returns now?  Just looking for verification since it's our first time in this situation.  Thanks in advance!

[Vanessa A · Accepted solution]

Yes, you are correct.  Technically, she must file a PA state return as the law states that you must file if you have income that will generate tax of more than $1 even if they qualify for Special Tax Forgiveness.  If she earned $50, she would generate PA taxes of $1.54. 

To file a state return electronically, you would need to e-file a federal return. Unless she had something withheld for federal, you will likely not be able to e-file as she would have a $0 federal return.  This means, you may need to print and mail her PA return. 

As for local, PA has many localities, you would have to contact your local taxing authority in order to see if she needs to file a return.