Do Minor Children Need to File Income Taxes?

Generally, minor children as dependents do not need to file federal income taxes. However, there are several circumstances that require minor children to file income taxes, either separately or within a custodial parent's tax return.

Unearned Income

If a child receives $950 or more in unearned income for the calendar year, income taxes must be filed.

Unearned Income Examples

Examples of unearned income that may be subject to income tax include Social Security benefits, payments from trusts or annuities and taxable interest.

Earned Income

If a child receives more than $5,700 in earned income for the calendar year, income taxes must be filed.

Earned Income Examples

Examples of earned income include money earned from a job and certain types of scholarships and fellowships.

Considerations

These figures reflect the 2010 guidelines stated by the Internal Revenue Service. Income tax guidelines change often, so check with a tax professional regarding your specific situation and tax filing year.

References

• Tax History

Resources

• Internal Revenue Service