Does minimal college earnings need tax returns filed (out of state, parents state? federal?)

Forum|Forum|1 year ago
April 12, 2025
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Our 20 year old out-of state college student (in college in MA, permanent resident of NJ and our tax dependent) earned a total of $ 1551 for on-campus tutoring, with no deductions withheld for any Fed or State level taxes, Soc Sec, or Medicare.

Does this student have to file any returns? MA or NJ State? Federal?

Not A Product Question

MAK70

Yes, she was mostly likely paid as an independent contractor, so she will have to file a Schedule C and report self-employment income.

She would not have to file state taxes:

Everyone whose Massachusetts gross income is $8,000 or more must file a Massachusetts personal income tax return.

Filers with income of $10,000 or less for the entire year (single filers, married persons filing separately, and estates and trusts), and $20,000 or less for the entire year (married couples filing jointly, heads of household, and surviving spouses) pay no tax.