I’m trying to understand child tax filing requirements. If my child made $5,000 last year, does he have to file — Do children have to pay taxes?

Answer

To answer your question: do children have to pay taxes, the answer is no if your child’s only income for the tax year is $5,000 in wages. However, your child might want to file to get a refund of taxes withheld from wages.

Child tax filing requirements dictate that your child is required to file if your child meets one of these requirements:

Unearned income more than $1,050
Earned income more than $12,000
Gross income more than the larger of:
- $1,050
- Earned income up to $5,950 plus $350
A married dependent with a spouse who itemizes deductions on a separate return is required to file with $5 of income.