Can a 14-Year-Old File Taxes for Income Earned From a Job?
Learn when a 14-year-old needs to file taxes, how their dependent status affects filing, and whether they might qualify for a refund.
Earning a paycheck as a 14-year-old is an exciting step toward financial independence, but it also raises questions about taxes. Many young workers wonder if they need to file a tax return and how their earnings affect their finances.
Understanding tax basics at this age can help avoid mistakes and even lead to potential refunds.
Filing Requirements
The IRS determines tax filing requirements based on income type and amount. In 2024, if a 14-year-old’s earned income exceeds $13,850, they must file a federal tax return. This threshold is based on the standard deduction, which allows individuals to earn up to that amount tax-free. However, even if earnings are below this limit, filing may still be beneficial.
Income from self-employment—such as babysitting, lawn care, or selling products online—is treated differently. If net earnings exceed $400, a tax return is required because Social Security and Medicare taxes apply. The IRS considers independent work as running a small business, which comes with additional tax obligations.
Dependent vs. Independent Filing
Most 14-year-olds are considered dependents, meaning their parents or guardians can claim them on their tax return. The IRS defines a dependent as a child under 19 who lives with their parents for more than half the year and does not provide more than half of their own financial support.
Even if a teenager files a tax return due to their earnings, they remain a dependent. This status limits their ability to claim certain deductions and tax credits available to independent filers. For example, dependents generally do not qualify for the Earned Income Tax Credit (EITC), though their parents may still be eligible for the Child Tax Credit.
Some young workers mistakenly believe that filing their own return makes them independent. However, dependency is determined by IRS rules, not by whether a separate return is filed. Incorrectly claiming independent status can cause IRS processing delays and require corrections. Families should coordinate filings to ensure the correct dependency status is used.
Standard Deduction
The standard deduction reduces taxable income, allowing taxpayers to earn a certain amount before federal income tax applies. In 2024, the standard deduction for single filers is $13,850, meaning only earnings above this amount are taxable. However, dependents have a different calculation.
A dependent’s standard deduction is the greater of $1,250 or their earned income plus $400, up to the full single filer amount of $13,850. For example, if a 14-year-old earns $5,000, their standard deduction would be $5,400 ($5,000 + $400), resulting in no taxable income. If they earn $14,000, only $150 would be taxable after applying the maximum deduction.
State income taxes follow different rules. Some states, like Texas and Florida, do not impose an income tax, while others, such as California and New York, have their own standard deductions and tax brackets. A teenager working in a state with income tax may need to file a state return even if their federal income is fully offset by the standard deduction.
Potential Tax Refund
Even if a 14-year-old isn’t required to file a tax return, doing so could result in a refund. Employers withhold federal income tax from paychecks based on Form W-4, and for a teenager with a part-time job, this often means more tax is withheld than necessary. Filing a return is the only way to claim that money back.
Payroll taxes, including Social Security and Medicare, are non-refundable, but federal income tax withholding is different. If a teenager’s earnings fall below the taxable threshold but their employer withheld taxes, they can recover the full withheld amount by filing a return. For example, if a teen earned $6,000 and had $200 withheld in federal income tax, filing a return would allow them to receive the full $200 back. Adjusting Form W-4 in future years can help minimize excess withholding.
Filing Logistics
Once a 14-year-old determines that filing a tax return is necessary or beneficial, the next step is understanding the process. The IRS offers multiple filing options, including electronic filing (e-file) and paper returns. E-filing is the fastest method, with refunds typically issued within three weeks if direct deposit is selected. Paper returns take longer, often requiring six to eight weeks.
Free filing options are available through the IRS Free File program for those with lower incomes, and some tax software providers offer free versions for simple returns. Parents should help ensure accuracy, especially when coordinating dependency claims. The teen will need their Form W-2 from their employer, which reports total earnings and any taxes withheld. If they had self-employment income, they must track expenses and report net earnings on Schedule C. If state taxes apply, a separate state return may be required. Filing early helps avoid delays, particularly if a refund is expected.