Minor Son Needing to File

[wunderbar1988]

Does my minor child have to file a tax return if he received a SSA-1099 AND had around $100 in interest income from a life insurance policy?  All the posts I have seen only have the SSA-1099 question, but he does have other income, albeit very low.

[ColeenD3]

No, he is not required to file since he has not met the filing requirement. Social security is not taxable at this income.

[Critter-3]

Please see the filing requirements for dependents:

• Your earned income (money you made by working) exceeds $12,400
• Your unearned income (interest, dividends, capital gains, etc.) exceeds $1,100
• Your business or self-employment net income (gross minus expenses) is at least $400
• Your gross income (earned plus unearned) exceeds the larger of $1,100 or your earned income (up to $12,050) plus $350

SS benefits could  become partially taxable but only if the dependent is required to file. 

[SweetieJean]

State filing requirements may be different.