Tax filing for 19 year old full time student if earned $2645 in 2025

[JeffBlake1223]

My 19 year old full time student, high school then university earned $2645 in 2025 and received a W2.
Does she need to file taxes, or do I need to include her W2 with my taxes?

[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 from boxes 2 or 17 (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/

[DoninGA · Accepted solution]

You do not enter a dependent's earned income on your tax return.  Since they are a full time student under the age of 24 they can be claimed under the Qualifying Child rules.  Under the rules their income is not relevant so long as they do NOT provide over one-half of their own support.

Since their income is below the minimum required to file there is no need for them to file a tax return.  Unless they had taxes withheld from their income then they should file for a refund.  If they do file make sure they have indicated on their tax return that they can be claimed as a dependent.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.