Whether there’s a minimum age to pay taxes
Age alone doesn’t determine whether someone owes tax or needs to file a return. A toddler with modeling income could have a filing requirement just like an adult. What determines whether someone needs to file—and whether they ultimately owe tax—is their income and individual tax situation, not simply their age.
That means how much income someone receives and what kind of income it is—such as earned income from work or unearned income from investments—can affect whether they need to file. For younger taxpayers, dependent status can make a difference: someone who can be claimed as a dependent follows special filing rules for earned, unearned, and gross income.
How much a dependent can earn before filing is required
A single dependent under 65 who isn’t blind generally must file a return if their income crosses one of these thresholds:
| Income type | Filing threshold | What counts |
|---|---|---|
| Earned income | More than $16,100 for tax year 2026 ($15,750 for 2025) | Wages, tips, salaries, and taxable scholarship amounts |
| Unearned income | More than $1,350 | Interest, dividends, and capital gains |
| Net earnings from self-employment | More than $400 | Babysitting, lawn-mowing, gig work, and other informal jobs |
Source: Internal Revenue Service
If a dependent has both earned and unearned income, they generally must file once their combined income tops the larger of $1,350 or their earned income plus $450.
What the kiddie tax is, and when it applies
The kiddie tax is a special rule that can apply when a child has more than $2,700 in unearned income, such as:
- Interest
- Dividends
- Capital gains
Under this rule, some of the child’s unearned income may be taxed at the parent’s tax rate if that rate is higher.
The rule generally applies to:
- Children under 18
- Certain 18-year-olds whose earned income doesn’t exceed half of their own support
- Full-time students ages 19 through 23 who meet the same support test
Other requirements also apply.
Whether minors get taxes withheld from their paycheck
Yes. A minor can have federal income tax withheld from their paycheck just like an adult. Being under 18 doesn’t automatically exempt someone from withholding, although some workers may qualify to claim an exemption from federal income tax withholding.
That’s one reason to file even when it isn’t required: If a teen earned $6,000 from a part-time job and had $200 in federal income tax withheld, they generally wouldn’t be required to file based on those wages alone, but filing would allow them to claim the $200 back as a refund.
If you’re not sure whether filing makes sense for your situation, use the IRS’s Interactive Tax Assistant.
Should a teen file even when not required to: step-by-step
- Check total income against the earned, unearned, and self-employment thresholds above.
- Gather documents: Form W-2 from any job, plus any 1099s for gig or freelance income.
- Check Box 2 on the W-2 for federal income tax withheld. If it’s more than $0, filing can get that money back.
- File a return even if it isn’t required, whenever there’s withheld tax to claim or a refundable credit to pick up.
