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Does my child have to file a tax return?
Filing Requirement For a Child Who is a Dependent
For a child who is claimed as a dependent by their parents, the child must file a tax return if any of the situations below apply.
Dependents who are younger than age 65 and not blind must file a return if any of the following apply:
- The child's unearned income was more than $800.
- The child's earned income was more than $5,000.
- The child's gross income was more than the larger of: 1) $800, or 2) the child's earned income (up to $4,750) plus $250.
Children under age 14 (age 18 starting in 2006)
If your child is younger than age 14 (age 18 starting in tax year 2006) and the child's only income is interest and dividends (including Alaska Permanent Fund dividends) and certain other conditions are met, a parent can elect to include the child's income on the parent's return. If this election is made, the child does not have to file a return. The election is made on Form 8814.
