My 17 year old daughter has a W2 from the ice cream shop she worked in last summer. She earned $2768. She paid $115 in Federal tax and $135 in Massachusetts state tax. She has no other income, winnings, interest, dividends, gifts or anything. I have claimed her as a dependent on my 1040.
On the 1040EZ she gets a standard deduction which is more than her income and so pays no tax. She checks the box on line 5 that says that someone else is claiming her as a dependent (that's me). Fills out the worksheet and that gives her standard deduction.
How does this work on Massachusetts Form 1, which I assume she has to file if she wants her $135 back. Line 2 is "Personal Exemptions" and it is $4400 for Single. Can she take this exemption?
On my Form 1, I took the Head of Household exemption for $6800 plus 2 x $1000 for dependents, my daughter and son. So has her exemption already been taken? If she doesn't get this exemption then she ends up having to owe $1 to the MA IRS.
But the instructions say that no tax status is given to single filers if AGI is not more than $8000. So she must get this exemption on line
- Any help would be appreciated. Thanks