I file a 1040 and Form-1 for Massachusetts. I claim my 11 year old son and 16 year old daughter.
My daughter had a part time job in 2006. She received a W2 reporting that she earned $301 in 2006.
Does she have to file a tax return? If she does how does that affect my return and claiming her as a dependent?
Thanx
Roger
See Publication 929. Available at
She may wish to file anyway if income tax was withheld by her employer, because she can probably get it refunded. See "Should a Return Be Field Even If Not Required?" right after "Filing Requirements" in Publication 929.
If she had any taxes withheld, she needs to file returns to get them back, but she can't claim a personal expemtion as your are claiming the dependency. She is still your dependent and this has no effect on your return. You don't report the income either as it was her $'s.
Your daughter does not have to file a return as he gross income is less than or equal to $850 (min(850, 301+300)), but she should file in order to get all the money withheld for tax back (I guess her net tax liability after taking the standard deduction for dependents which is $850 in her case will be zero). You can still claim her as a dependent -- as long as she lived with you more than 6 months of the year and you provided over half her support (there are other conditions such as the relationship and age conditions, but they are already satisfied).
Nope. That is not the support test for a "qualifying child" which the daughter appears to be.
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