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June 1, 2019
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Child's Income (Under Age 24)

  • June 1, 2019
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I have 2 daughters. Both full time students.Daughter D1 study at University of Miami. Daughter D2 study at University of South Carolina. D1 received a W2 from U Miami in the amount US$ 1,062.00. D2 received a W2 from a Physical Therapy clinic she worked during Summer in the amount of US$ 3,165.00. According to your "learn more", there are three causes for them to have to fill a tax return: 1)Unearned income > US$ 1,050.00. Both have no unearned income. 2-) The earned income > US$ 6,300.00. Not the case. 3-) Gross income was more than the larger of US$ 1,050.00 or earned income + US$ 350.00. ??? Here I am lost. I do not think that this is the case, but I would appreciate having a formal confirmation.
Finally, if they do not need to fill a tax return, does that mean that I do not need to add their income to the total family's income? If I do need, how should I do that?
Thanks for your kind attention to this question.
Rgds,
Roberto
Best answer by SeanE1

Okay, for your situation you do not include your daughters' income to your tax return.  There is no unearned income for either daughter, so do not worry about adding their income to your tax return.  Your daughters will not have to file their own tax returns. In order to be required to file a tax return, they would have had to have made in excess of their personal exemption amount which is $4,050 for 2016.

You will be able to claim both of your daughters on your income tax return if the following conditions have been met on the IRS test below:

A parent may claim their child if they meet the qualifying child test as outlined below:

Qualifying Child

These 5 tests (all of them), will qualify a child as a dependent:

  • Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
  • Residence: They had to live with you in the same residence for more than half the year. Being away at school is considered as living at home. 
  • Age: Must be under age 19 or under 24 and a full-time student for at least 5 months of the year. They can be any age if they are totally and permanently disabled.
  • Support: child did not provide more than half of their own support during the year.
  • Joint Support: The child cannot file a joint return for the year.

1 reply

SeanE1Answer
Employee
June 1, 2019

Okay, for your situation you do not include your daughters' income to your tax return.  There is no unearned income for either daughter, so do not worry about adding their income to your tax return.  Your daughters will not have to file their own tax returns. In order to be required to file a tax return, they would have had to have made in excess of their personal exemption amount which is $4,050 for 2016.

You will be able to claim both of your daughters on your income tax return if the following conditions have been met on the IRS test below:

A parent may claim their child if they meet the qualifying child test as outlined below:

Qualifying Child

These 5 tests (all of them), will qualify a child as a dependent:

  • Relationship: They must be your child, adopted child, foster-child, brother or sister, or a descendant of one of these (grand or nephew).
  • Residence: They had to live with you in the same residence for more than half the year. Being away at school is considered as living at home. 
  • Age: Must be under age 19 or under 24 and a full-time student for at least 5 months of the year. They can be any age if they are totally and permanently disabled.
  • Support: child did not provide more than half of their own support during the year.
  • Joint Support: The child cannot file a joint return for the year.