The Filing Requirement Depends on Whether the Child Can Be Claimed as a Dependent and the Child’s Income Type/Amount. 

Most children who file do so because they can be claimed as a dependent and their earned and/or unearned income exceeds the IRS filing thresholds. 

Note: These thresholds are annual and adjusted for inflation.

1) If Your Child Can Be Claimed as a Dependent (Most Common Case)

For tax year 2025, a dependent child who is single and under age 65 (and not blind) must file a federal income tax return if any of the following apply: 

Unearned income (for example, taxable interest/dividends, capital gain distributions) was more than $1,350, or

Earned income (for example, wages, tips, taxable scholarship/fellowship grants) was more than $15,750, or

Gross income was more than the larger of:

$1,350, or

earned income (up to $15,300) + $450.

These are the IRS “dependents” filing requirements for 2025. 

2) Even If Income Is Below Those Thresholds, Your Child May Still Be Required to File

A child (including a dependent child) may still have to file if one of the IRS “other situations” applies—most commonly: 

The child had net earnings from self-employment of at least $400 (for example, babysitting, gig work, lawn care as an independent contractor).

The child owes certain taxes that require a return even with low income (examples can include certain additional taxes, household employment taxes, or recapture taxes, depending on facts). A tax expert at Monily can help you determine if your child fits the criteria.

3) Your Child May Want to File Even If Not Required

Even if not required to file, your child may benefit from filing to: 

Get a refund of federal income tax withheld from wages, or

Claim certain refundable credits if eligible (facts and eligibility rules apply).

4) Special Election for Certain Interest/Dividend Income (Parent Reporting)

If your child’s income is only from interest and dividends (including certain distributions) and meets the IRS conditions, you may be able to elect to report that income on the parent’s return using Form 8814 instead of filing a separate return for the child. (Eligibility conditions and limits apply.)  

State Law Note (Non-Federal) 

State income tax filing requirements are administered at the state level and can differ from federal rules. The controlling authority is your state revenue department/tax agency, which publishes its own filing thresholds and dependent rules. For more information and clarity, speak to our tax team today.

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