Dependents

• A child who is a dependent must generally file a tax return if he had unearned income over $950 during the year. If he earned the income, such as salary, wages, tips, commissions and bonuses, he will have to file a return if it totaled over $5,700. Children who are dependents must also file a return if gross income was greater than $950 or earned income was up to $5,700. If the child is also blind, higher limits apply. In essence, the first $950 of income is tax-free to a child while a tax bracket of 10 percent applies to the next $950 of income.
  
  

Non-dependents

• Kids who aren't married must generally file a tax return if their gross income is at least $9,350. If the minor is married and files a joint return, the couple must file if gross income was at least $18,700. If the minor is a head of household, she must file if her gross income was over $12,050. If she is a qualifying widow, she must file if her gross income was over $15,050.
  
  

Kiddie Tax Rules

• After the child has earned the first $1,900, the remainder of income is taxed at the parent's or guardian's highest marginal tax bracket. The idea is to eliminate the incentive to assign parental income to children to take advantage of a child's lower tax brackets. The kiddie tax rule applies to children under age 19.
  
  

Students

• Children under 19 and full-time students up until age 24 may not need to file a return in some circumstances. A parent or guardian can include a child's income on his own individual income tax return, provided the parent files IRS Form 8814. This may help you save on the expenses of preparing a separate individual tax return.