Do You Have to File Taxes If You’re Under 18?

The requirement to file a tax return is not based on age but on income, filing status, and dependency status. Whether a person under 18 needs to file depends entirely on how much money they made during the year and the source of that income. The Internal Revenue Service (IRS) has specific rules for dependents, which most individuals under 18 are. These rules establish different income thresholds that trigger a filing requirement. The type of income, whether it is earned from a job or unearned from investments, is a significant factor in these calculations.

Filing Requirements for Earned Income

Earned income includes all the money received for work performed. For a minor, this includes wages, salaries, and tips from a part-time or summer job. It also includes self-employment income from activities like babysitting, lawn mowing, or other freelance gigs.

For the 2025 tax year, a dependent child must file a tax return if their earned income is more than $15,000. This amount is tied to the standard deduction for a single individual. If a minor’s earned income is at or below this threshold, they do not have a filing requirement, assuming they have no other type of income.

For example, a 17-year-old who works a summer job and earns $8,000 would not be required to file. However, if that same teenager also worked part-time during the school year and earned a total of $15,500, they would be required to file a return. Income from self-employment has a lower filing threshold; a return is required if net earnings from self-employment are $400 or more.

Filing Requirements for Unearned Income

Unearned income is money not received for performing services, such as interest from savings accounts, dividends from stocks, and capital gains from selling investments. The filing threshold for this income is significantly lower than for earned income.

A dependent must file a tax return if their unearned income totals more than $1,350 for the 2025 tax year. This low threshold relates to the “Kiddie Tax,” which prevents parents from shifting investment income to their children to take advantage of a child’s lower tax bracket.

Under the Kiddie Tax, a portion of a child’s unearned income is taxed at the parents’ higher marginal tax rate. For 2025, the first $1,350 of unearned income is not taxed, and the next $1,350 is taxed at the child’s rate. Any unearned income exceeding $2,700 is subject to the parents’ tax rate and requires filing Form 8615.

For instance, a minor with an investment account that generated $3,000 in dividends must file a return. Because the income exceeds $2,700, the Kiddie Tax rules will apply, and a portion of that income will be taxed at their parents’ rate.

Rules for Combined Income Types

The situation is more complex when a minor has both earned and unearned income, as a different set of rules determines the filing requirement.

For 2025, a dependent with both types of income must file a return if their gross income was more than the larger of two amounts: $1,350, or their total earned income plus $450. However, the total threshold cannot exceed the standard deduction of $15,000.

To illustrate, a 16-year-old earns $5,000 from a part-time job and receives $1,000 in interest. Their gross income is $6,000. To see if they must file, we compare $1,350 to their earned income plus $450, which is $5,450. Since $5,450 is the larger amount, this becomes their filing threshold. Because their total income of $6,000 is greater than $5,450, they are required to file a tax return.

Reasons to File Even if Not Required

Even if a minor’s income is below the filing thresholds, there are reasons to file a tax return voluntarily. The most common reason is to receive a refund of taxes withheld from a paycheck. An employer withholds federal income tax based on Form W-4, but if a minor earns less than the standard deduction, they likely owe no federal income tax. The only way to get that withheld money back is to file a tax return and claim a refund.

Filing a return also establishes a record of income. This can be useful for making contributions to an Individual Retirement Account (IRA). If a minor has earned income, they can contribute to a Roth IRA, which allows for tax-free growth and withdrawals in retirement.

How a Minor Files a Tax Return

When a minor needs to file, the process is similar to an adult’s. They will use Form 1040, but a parent or guardian’s involvement is required for the signature. The general steps are:

• Gather all necessary income documents, such as a Form W-2 from an employer or a Form 1099-DIV or 1099-INT for unearned income.
• Complete Form 1040, U.S. Individual Income Tax Return.
• File the return electronically using tax software, which is the fastest method, or mail a printed copy to the IRS.
• Attach Form 8615 if the Kiddie Tax applies due to significant unearned income.

Because a minor is legally unable to sign a contract, a parent or guardian must sign the tax return. The proper way to do this is for the parent to sign the child’s name, followed by the word “by,” their own signature, and their relationship (e.g., “Parent for minor child”). This signature makes the parent or guardian responsible for the return and allows them to correspond with the IRS.