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New Member
posted Jun 5, 2019 5:03:07 PM

My son is 18 and earned $1174.00 in 2018. Does he need to file taxes this year?

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1 Best answer
Expert Alumni
Jun 5, 2019 5:03:08 PM

It depends.  If he was a contractor (or self-employed, where the wages are reported on Form 1099-MISC), then, yes, he would have to file.  Self-employment must be employed whenever there is more than $400 of net self-employment, and would have to be reconciled on Schedule C with this amount.

However, if the amount above constitutes wages (on a W-2), he would not be required to file.  However, he may choose to file to receive a refund of any Federal and (in all likelihood) state taxes withheld.

1 Replies
Expert Alumni
Jun 5, 2019 5:03:08 PM

It depends.  If he was a contractor (or self-employed, where the wages are reported on Form 1099-MISC), then, yes, he would have to file.  Self-employment must be employed whenever there is more than $400 of net self-employment, and would have to be reconciled on Schedule C with this amount.

However, if the amount above constitutes wages (on a W-2), he would not be required to file.  However, he may choose to file to receive a refund of any Federal and (in all likelihood) state taxes withheld.