Whether or not your child must file depends on the facts and circumstances.For example, is the $5,600 earned or unearned income (both can show up on the 1099-MISC)?"Earned income" is from labor - "salaries, wages, tips, professional fees, and taxable scholarship and fellowship grant". "Unearned income" is income that is not earned, such as "taxable interest, ordinary dividends, capital gain distributions, unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust."Generally, your dependent must file a return if any of the following are true: The child’s earned income is more than $6,300 (all numbers here are for 2016)The child’s unearned income is more than $1,050The child income from self-employment (usually found on box 7 of the 1099-MISC) is more than $400The child’s gross income was more than the larger of (a) $1,050 or (b) earned income (up to $5,950) plus $350 See the full set of requirements at Table 1-2 at IRS Publication 17. and Table 1-3.Note that if the child is not required to file under the above rules, but there was federal tax withheld (box 2 on the W-2), then s(he) may want to file anyway, to get the withholding refunded. [Edited 02.02.17 | 2:55 PST][Edited 4/2/2020 3:12 pm CDT - typo]

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"My dependent child has $5,600 miscellaneous income do he have to file"

Forum|Forum|7 years ago
June 1, 2019
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Best answer by BillM223

Whether or not your child must file depends on the facts and circumstances.

For example, is the $5,600 earned or unearned income (both can show up on the 1099-MISC)?

"Earned income" is from labor - "salaries, wages, tips, professional fees, and taxable scholarship and fellowship grant". "Unearned income" is income that is not earned, such as "taxable interest, ordinary dividends, capital gain distributions, unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust."

Generally, your dependent must file a return if any of the following are true:

The child’s earned income is more than $6,300 (all numbers here are for 2016)
The child’s unearned income is more than $1,050
The child income from self-employment (usually found on box 7 of the 1099-MISC) is more than $400
The child’s gross income was more than the larger of (a) $1,050 or (b) earned income (up to $5,950) plus $350

See the full set of requirements at Table 1-2 at IRS Publication 17. and Table 1-3.

Note that if the child is not required to file under the above rules, but there was federal tax withheld (box 2 on the W-2), then s(he) may want to file anyway, to get the withholding refunded.

[Edited 02.02.17 | 2:55 PST]

[Edited 4/2/2020 3:12 pm CDT - typo]

B

BillM223Answer

Whether or not your child must file depends on the facts and circumstances.

For example, is the $5,600 earned or unearned income (both can show up on the 1099-MISC)?

"Earned income" is from labor - "salaries, wages, tips, professional fees, and taxable scholarship and fellowship grant". "Unearned income" is income that is not earned, such as "taxable interest, ordinary dividends, capital gain distributions, unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust."

Generally, your dependent must file a return if any of the following are true:

The child’s earned income is more than $6,300 (all numbers here are for 2016)
The child’s unearned income is more than $1,050
The child income from self-employment (usually found on box 7 of the 1099-MISC) is more than $400
The child’s gross income was more than the larger of (a) $1,050 or (b) earned income (up to $5,950) plus $350

See the full set of requirements at Table 1-2 at IRS Publication 17. and Table 1-3.

Note that if the child is not required to file under the above rules, but there was federal tax withheld (box 2 on the W-2), then s(he) may want to file anyway, to get the withholding refunded.

[Edited 02.02.17 | 2:55 PST]

[Edited 4/2/2020 3:12 pm CDT - typo]

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B

BobinCT

Employee

Even if the $5600 is earned income he has to file. Even if he doesn't owe income tax, he owes a lot of self employment tax.. But the tax isn't necessarily on $5600. If the 5600 paid for a job that included supplies provided by youor son, etc then those would be deducted from the taxable amount.