My son is a college student total earnings were $6700. Why did he owe taxes?

[cameron_loree]

I am not sure why my son owed $44 when his total earnings were less than $10k?

[CathiM · Accepted solution]

If you claimed him on your tax return, then he marks on his return that "someone else claims me".  This means that you get the $4,050 personal exemption for him on your return and he does not get it.  He only gets the $6,350 standard deduction.  So the remaining $350, is taxable income to him.

[xmasbaby0]

STUDENTS PAY TAXES TOO

Being a student has nothing to do with it. Students are not exempt from paying tax.  If you are being claimed as someone else's dependent (parents?) then any money you have in Box 1 of your W-2 that is over $6350 is taxable income.  So you do not necessarily get back all of what you see in Box 2.  The government gets to keep some of it.