My child is a student attending college and working part-time. Does he need to file?


Whether he has to file a tax return depends on his filing status, age, and gross income. Assuming he is a U.S. citizen or resident alien, and he is not blind, he must file a return if he can be claimed as a dependent on another person's return, he had any unearned income, and his total income was more than $1,050. Examples of unearned income are taxable interest, dividends, capital gains, and trust distributions. A dependent with earned income must file a return only if his or her gross income is more than his or her standard deduction amount.