The biggest question in the category of children filing taxes is whether they need to or not. Believe it or not, they just might. If a child earns over $5350 as reported on a W-2 and is claimed on someone elseâs tax return as a dependent, that child must file an income tax return. If the child claims him or herself as a dependent, the child must file for earnings above $8750. If a child is determined to be an independent contractor, he or she must file for earnings of more than $400 because of the self-employment tax. Children earning less than these amounts are not required to file, but they should consider doing so because any withholding will be refunded.
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