Why is a minor child required to pay taxes and not receive a refund of all withholdings?

[Randi1220]

When I was a minor, I received all withholdings back when I filed my taxes and my parents claimed me as a dependent.  What has changed? My son paid in $481 to federal and is only getting $98 back.

[MarilynG · Accepted solution]

Check his Form 1040 or 1040a.  He could have had some 'taxable income' after his filing status exemption was subtracted from his income ($6350).  Be sure all his W2 entries are correct. 

Since he is a dependent, he loses the additional $4050 personal exemption.  So any income over $6350 would be taxable income; generally at 10%.

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https://ttlc.intuit.com/replies/3299967