What is the minimum income required to file a tax return? I cannot find anything on the irs.gov website for my children who had summer jobs with W2s.

[HelenC12]

Even if you're a dependent, you'll generally need to file your own 2021 tax return if:

• Your earned income (money you made by working) exceeds $12,550
• Your unearned income (interest, dividends, capital gains, etc.) exceeds $1,100
• Your business or self-employment net income (gross minus expenses) is at least $400
• Your gross income (earned plus unearned) exceeds the larger of $1,100 or your earned income (up to $12,200) plus $350

But even if your income falls below these filing requirements, you'll want to file your own tax return to get a refund of any federal or state taxes withheld from your paychecks.

Related Information:

• Do I need to report my child's 1099-INT on my return?
• Do I need to file a federal return this year?
• What is unearned income?
• How do I add a dependent's W-2 to my return?
• What's the difference between self-employment income and other income?

[jecurtis100]

hi HelenC12,

the last bullet point confuses me.  Is this saying that if a single under age 65 dependent earns more than $1,100 they must file a tax return?  My son has $0 unearned income and ~$1,600 in earned income.  So gross income is $1,600.  According to the IRS, that last bullet point basically says if gross income is higher than $1,100 then a tax return must be filed.  Is that correct?  The confusing term for me is "larger".

[DoninGA]

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@jecurtis100 wrote:

hi HelenC12,

the last bullet point confuses me.  Is this saying that if a single under age 65 dependent earns more than $1,100 they must file a tax return?  My son has $0 unearned income and ~$1,600 in earned income.  So gross income is $1,600.  According to the IRS, that last bullet point basically says if gross income is higher than $1,100 then a tax return must be filed.  Is that correct?  The confusing term for me is "larger".

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The $1,100 is referring to the Unearned income.  Since he does not have any unearned income and his gross earned income is under $12,200 he does not need to file a tax return.

3. Your gross income was more than the larger of—
a. $1,100, or
b. Your earned income (up to $12,200) plus $350.