When a minor who is a dependent is required to file
A single dependent under 65 who isn’t blind generally has to file if any of the following apply:
| Income type | 2025 threshold | 2026 threshold |
|---|---|---|
| Earned income (wages, salaries, tips) | More than $15,750 | More than $16,100 |
| Unearned income (interest, dividends, capital gains) | More than $1,350 | More than $1,350 |
| Self-employment net earnings | $400 or more | $400 or more |
Source: Internal Revenue Service
If a dependent has both earned and unearned income, they generally must file when gross income is more than the larger of $1,350 or earned income plus $450, up to the applicable standard deduction limit ($15,750 for 2025 and $16,100 for 2026).
Earned income vs. unearned income
Earned income generally comes from working, such as wages, salaries, and tips.
Unearned income includes income such as interest, dividends, and capital gains.
The filing threshold for a dependent’s unearned income is much lower, so a teen with investment income may need to file even when their total income is relatively small.
Kiddie Tax on investment income
A separate rule known as the Kiddie Tax may apply when a child has more than a certain amount of unearned income. Under this rule, some of the child’s unearned income may be taxed using the parent’s tax rate if the parent’s rate is higher.
The Kiddie Tax generally applies if all of the following are true:
- More than $2,700 in unearned income
- Required to file
- Not filing a joint return with a spouse
- At least one parent is alive at the end of the year
- Under 18 or
- 18 at the end of the tax year if earned income wasn’t more than half of the child’s support
- Full-time student at least 19 but under 24 at the end of the tax year, and earned income wasn’t more than half of the child’s support
Use Form 8615 to calculate the Kiddie Tax. This form is attached to the child’s tax return, not the parent’s.
Self-employment and gig work
Minors can also have a filing requirement from self-employment. Anyone, including a minor, generally must file if they have $400 or more in net earnings from self-employment.
This can apply to independent work such as:
- Freelance projects
- Gig work
- Running a small business
Whether a particular job counts as self-employment depends on the working arrangement.
Reasons to file even when it isn’t required
A minor may still want to file if:
- Federal income tax was withheld from a paycheck, and they’re due a refund.
- They made estimated tax payments that exceed what they owe.
- They qualify for a refundable credit based on their income and circumstances.
A dependent’s income generally belongs on their own tax return rather than the parent’s return. However, in certain circumstances, a parent may be able to report a child’s interest and dividend income on the parent’s return instead.
