My son made $1,750.00. He is a full time student and lives at home. He interned at our church. Does he have to file?

[xmasbaby0 · Accepted solution]

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 then he must file a return and pay self-employment tax for Social Security and Medicare.  You may want to use this version of TT for that:

https://turbotax.intuit.com/taxfreedom/

[CherylW]

If that is the only income he received, then no. 

But if he had income tax withheld (box 2 of his W-2), he can file for a refund. 

To do that, set up an account for him, and make sure in Personal Info that you check the box Someone else can claim me as a dependent on their tax return.  This will ensure that he doesn't claim himself, and that you can still claim him.