My special needs son made 8800.00 this year does he need to file taxes. What is the earning limit?

[DoninGA]

How old is he and is he also a full time student?

[rviii]

He is not a full time student and is 21 years old. Can I include his earning on my wifes and I, tax return?

[DoninGA]

As answered by Opus 17 below - If the child is over the age limit, and not disabled as defined by tax law, then you can't claim the child as a dependent if they earn more than $4050.
Furthermore, even if he was your dependent you cannot enter his earned income on your tax return.  He would have to file his own tax return and indicate on the return that he could be claimed as a dependent on someone else's return.

[Opus 17]

Sometimes, investment interest only that is earned in the child's name can be reported on a parent's tax return, but a child's income earned from WORKING is never reported on a parent's tax return.  Always on a return in the child's own name.

If the amount is from a W-2 job, the child does not have to file since the amount is less than $12,350, and if they do file, they will owe no tax (but may get a refund if there was withholding from their paychecks).  If the child is self-employed, they need to file.

Either way, the child does NOT check the box for "I can be claimed as a dependent by someone else"; and you don't claim them as a dependent.

[Opus 17]

If the child is under 19, or under 24 but a full-time student, there is no specific dollar amount.  The child simple needs to earn less than half their own support (costs for food, housing, transportation, clothing, medical, etc.)

If the child is over the age limit but is permanent and total disabled, the rule is the same, they must earn less than half their own support.  But disabled for IRS purposes means "unable to perform gainful work" and $8800 earned from a job is indication that the child can perform gainful work.  (Money earned at a sheltered workshop does not count as money earned from gainful work as long as the main reason the child is at the sheltered workshop is to receive medical care.)

If the child is over the age limit, and not disabled as defined by tax law, then you can't claim the child as a dependent if they earn more than $4050.

[rjs]

You cannot include your son's earnings on your tax return. If he is required to file, he has to file his own tax return.

If you can claim your son as a dependent, he does have to file a tax return. But it looks like you probably cannot claim him because he made more than $4,050, unless his income was from a sheltered workshop. If you cannot claim him as a dependent, and he got a W-2 for the $8,800, and that is his only income for the year, then he does not have to file a tax return. If income tax was withheld from his pay, he might want to file even if he is not required to, in order to get a refund of the tax that was withheld.

You didn't say how he made the $8,800. If it's self-employment income, in box 7 of a Form 1099-MISC or not reported on any form, he has to file a tax return in any case.

If you can claim him as a dependent and he does file a tax return, make sure he indicates on his tax return that he can be claimed as a dependent by someone else.

[rjs]

I am making the assumption here that your son is not "permanently and totally disabled" as defined by the IRS. Opus 17 is making the same assumption. If our assumption is true, then you cannot claim your son as a dependent. If we're wrong, then you probably can claim him as a dependent.

We are also assuming that he lived with you for more than half the year. If not, that could change the picture if he is considered "permanently and totally disabled."

Whether or not you can claim your son as a dependent affects whether or not he has to file a tax return.