A minor who earns less than $13,850 in 2023 will usually not

A minor who may be claimed as a dependent needs to file a return if their income exceeds their standard deduction. A minor who earns less than $13,850 in 2023 will usually not owe taxes but may choose to file a return to receive a refund of tax withheld from their earnings.Jan 12, 2024

https://turbotax.intuit.com/tax-tips/family/at-what-income-does-a-minor-have-to-file-an-income-tax-return/L6HOdGp6i

When Your Child Must File a Tax Return

Some people mistakenly believe their child's status as a dependent means they don't have to file taxes. But dependent child status does not excuse your child from filing an income tax return in certain situations. A child who meets any one of these tests must file:

 

• If the child has unearned income only (e.g., from investment interest or gains) above $1,250 for tax year 2023
• If the child's earned income exceeds $13,850 for tax year 2023
• If the child has both earned and unearned income, and the child's gross income (earned plus unearned) is greater than $13,850 in 2023 or their earned income plus $400, whichever is less; this essentially means that a dependent child must file if their unearned income is more than $400 and they have any earned income (although there is a minimum gross income threshold of $1,250 in 2023)
• The child's net earnings from self-employment are $400 or more45

  Internal Revenue Service. "Rev. Proc. 2022-38," Pages 8, 13.

 

所有跟帖： 

• Does Your Child Need to File an Income Tax Return? -yipianyun88- ♂ (811 bytes) () 01/19/2024 postreply 10:42:23

• 能, but need to save child's W-2 -yipianyun88- ♂ (1925 bytes) () 01/19/2024 postreply 12:30:15