My 18 yr-old daughter entered an out-of-state paid gap year program in Aug. & received a W-2 -wages $3425.How do I record her income?Does she need to file her own return?

[Texas Roger · Accepted solution]

You do not enter her wages on your tax return. If that was her only income, she is not required to file a return because the income was less than $6300. If federal income tax was withheld, she should file a return to get a refund. If she files a return, she should indicate on her return that she can be claimed by someone else.