My child (Age 19) earned $2500 in 2023 and he got his separate W2 form. Should i add his W2 while i am filing the tax return ? I am showing him as dependent.

[xmasbaby0 · Accepted solution]

No.

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

[Mike9241]

that w-2 never goes on your 1040.  he may have to file his own return, if so he needs his own online account. 

see the 1040 instructions charts A through C to see if he needs to file.

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf 

[DSP]

Thanks for quick reply.  He does  not have 1099Misc or 1099NEC. On his W2, there is nothing on Box 2  (Federal  Income Tax Withheld) but he has $149 in Box 17 (State Income Tax). So he should get $149 back if he file his own return, is that correct understanding ? 

[xmasbaby0]

He might get a refund from the state---but that depends on the tax laws in your state.