Guidance on how to file son's W2

[nandkv-online]

My son who turned 18 got his W2 for his part time job from his employer. Till now I have claimed him as dependent on married filing jointly along with my spouse. I am currently in the 22% tax bracket. His earnings from his part time job are less than $2000.

1. Should I add his W2 to my taxes or should he be doing his own taxes ?
2. If he does his own taxes should I still include him as dependent ?
3. Assume that he needs to file his own taxes since he got his W2 even though the income is pretty low.

Thanks 

[xmasbaby0]

MY DEPENDENT HAD A JOB

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 or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

[nandkv-online]

Thank you for the response. Assuming he will need to file both federal and state. Correct ? 

[xmasbaby0]

That depends on your state tax laws.   State tax laws vary.   If state tax was withheld from his pay you will see it in box 17 of his W-2.

[MonikaK1]

As @xmasbaby0 stated, check with your state tax agency for the filing requirements for a single person. Even if your son doesn't have to file a return, he should file if he had withholding so that he can get a refund.

See this tax tips article for more information about who qualifies to be claimed as a dependent.

@nandkv-online

[nandkv-online]

Thank you for the guidance. Couple of follow up questions:

1. His earnings are under $1500 and the amount of refund is lesser than the filing fee for both federal and state so is it even worth filing ?

2. Secondly he is most likely not going to have any significant income (less than $2k per year) in the next 4 years and the situation would be similar and if he files this year then most likely he would need to continue to file throughout.

[xmasbaby0]

@nandkv-online He could use the Free Edition to file a tax return or he could use the free software versions on the IRS site.

https://turbotax.intuit.com/personal-taxes/online/free-edition.jsp

Use this IRS site for other ways to file for free.  There are 8  free software versions available from the IRS Free File site

https://apps.irs.gov/app/freeFile/

[Vanessa A]

If you file one year, you do not have to file another year just because you filed in a previous year.  Each year is based on your income for that year.  

If his only wages are from a W-2, then you should be able to file for free for federal and state using the online version.  If you are using the desktop version, you can file federal for free and then instead of paying the state fee, you can print and mail his return.  

[nandkv-online]

Yes aware of the free software but the IRS guidelines here is that single individual should file if the income is at least $12,500 so is there a reason if he should file ? 

[CatinaT1]

The only reason for him to file is to get Federal and State withholdings back. If you know his earning will be below the filing threshold for the year, he could fill out his W4 as exempt from tax. This way he will not have withholdings and there would be no need to file as long as he remains under the filing requirement.

See this section on page 2: Exemption from withholding

[nandkv-online]

Thanks for the information but this wouLld be true if he was still working. He is done working his part time job and will not have income any different than last year working part time through his college years. Looking for guidance on what is the best way to avoid any additional overhead of filing if it is not really needed. 

[TomK2023]

A dependent child who has earned more than $14,600 of earned income (tax year 2024) typically needs to file a personal income tax form. Earned income includes wages, tips, salaries, and payment from self-employment.

A dependent child who receives more than $1,300 in investment income in 2024 is required to file a tax return. Investment income includes interest and dividend payments.

Other factors to consider about future tax return filing requirements: wanting to claim federal and state withholding refunds from earned income; self-employment will require payment of SE tax; financial assistance for school will require possibly  filing of 1098-T and 1099-Q forms by the dependent and/or parents, etc.

For more information, please read TurboTax Help article:; Tax Filing Requirements for Children