Minimium earnings to required to file - 0 dependents

[Doukastaxes]

My daughter, who is a 19 year old college student and whom I claim as a dependent, earned $ 4,583 as reported on 1099-NEC. No taxes were withheld.  Does she need to file anything?

[xmasbaby0 · Accepted solution]

Yes she does have to file a tax return because she had over $400 of self-employment income.

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 may want to use this version of TT for that:

https://ttlc.intuit.com/questions/1900583-what-is-turbotax-free-file-program

[Doukastaxes]

Thank you very much.

We live in CT.  Would you know if we are also required to file state income tax as well?

[AnnetteB6]

No, she would not need to file a state return for CT. 

Based on information on the CT Department of Revenue Services web site, a Single resident must have gross income over $15,000 or CT taxes withheld (among a few other requirements that don't apply to you) before a return must be filed.  

Here is a link to learn more:  CT Filing Requirements

@Doukastaxes