My son is seventeen.I'm going to claim him. He started a part- time job however he was only there 3 weeks before the start of the new year. Should he file his own taxes?

Q. He was only there 3 weeks before the start of the new year. Seventeen is still considered a minor in my state. Should he file his own taxes?

A. No. But, it's not because of his age or his dependent status. It's because he didn't have enough income*. Even though he isn't required to file, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

 

Q.  My son is 17, and had a part time job. can I claim him?

A.  Yes. 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
3. He lived with the parent (including temporary absences such as away at school) for more than half the year

 

* You do not report his income on your return. If it has to be reported, at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2022 if he had any of the following:

1.          Total income (wages, salaries, taxable scholarship etc.) of more than $12,950 (2022).
2.          Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1150 (2022)
3.          Unearned income over $400 (2022) and gross income of more than $1150 (2022)
4.          Household employee income (e.g. baby sitting, lawn mowing) over $2300 ($12,950 if under age 18)
5.          Other self employment income over $432, including money on a form 1099-NEC

You should claim your son as a dependent on your tax return for 2022. 

 

He can file his own tax return as a dependent by not claiming himself if any federal taxes were withheld from his wages. The taxes would be shown in Box 2 of the W-2 and would be refunded as he probably does not have a tax liability. If no taxes were withheld, he does not need to file a return.

 

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2022 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you
• They aren't claimed as a dependent by someone else
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
• They aren’t filing a joint return with their spouse
• They're under the age of 19 (or 24 for full-time students)
  • No age limit for permanently and totally disabled children
• They lived with you for more than half the year (exceptions apply)
• They didn't provide more than half of their own support for the year