In 2016, my full time college kid made $2825 income on 1099 MISC. Do I need to file income tax for her separately? Or should I include her income into my total income?

[litanzhou]

My college kid did not file tax on the $2825 income from 1099-MISC in 2016. What does she need to do now? We are trying to file FA for her, and we are asked if she filed tax in 2016 or not?

[Hal_Al · Accepted solution]

You do not report his/her income on your return. If it has to be reported at all, it goes on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2017 if he had any of the following:

1.         Total income (wages, salaries, taxable scholarship etc.) of more than $6,350 (2017).

2.         Unearned income (interest, dividends, capital gains) of more than $1050 (2017).

3.         Unearned income over $350 and gross income of more than $1050

4.         Household employee income (e.g. baby sitting, lawn mowing) over $2000 ($6350 if under age 18)

5.         Other self employment income over $400, including box 7 of a 1099-MISC

 So, yes she must fie a return of her own. She will not owe any income tax, but will have to pay social security and medicare tax, in the form of "self employment tax"

 He/she doesn’t get his own $4050 exemption (deduction), when he files. In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.