回複：請問不到十八歲打工收入要交稅嗎?謝謝.

如果收入不滿3000快，無需繳稅。
如果18歲以上，收入已預繳稅，報說時可以給小孩單獨報稅，退回聯邦和州稅。

以下供參考：
Sharing An Experience to IRS

Thank you for your advice and attention.

Being still a kind of confusion about the kiddie tax report, I called the IRS Live Telephone Assistance: 1-800-829-1040, from http://www.irs.gov/help. Immediately, the operator forwarded me to a gentleman who referenced his name and work # to me.
He listened to my question carefully, asked me some addt'l questions, and traced the situation through Pub 501 and Table 2, ..., etc. from his system. He concluded:

1. My son doesn't need to file his tax return by himself,
2. We (jointly) don't need to file his earned income in our tax return,
3. We (jointly) don't need to attach his W-2 form in our filing.

It's a great experience and please try to reach IRS if you have any questions. God blesses you!
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My son's situation:
17 yr old, single dependent, US citizen, $1300 earned income without any interest or dividend income, Social Security & Medical Care taxes withheld in his W-2, no Fed & State taxes withheld, ....