Understanding whether your child needs to file a tax return depends on the type and amount of income they earn, and whether they qualify as your dependent. Here’s what to know:

Types of Income for Dependents

Earned income includes wages, tips, professional fees, or taxable scholarships and fellowships—basically anything a child earns through work.

Unearned income refers to earnings from non-work sources—things like interest, dividends, capital gains, Social Security benefits, annuities, unemployment compensation, or trust distributions.

If Your Child Has Earned Income Only

A child with only earned income must file a return if their total income exceeds the standard deduction for the year. For 2025, that’s the greater of $1,350, or earned income plus $450, capped at the maximum standard deduction.

Example: If your child earned $19,000 in 2025 from a part-time job, they must file—no question.

If Your Child Has Unearned Income Only

A child with only unearned income must file a return if that income exceeds $1,350 in 2025.

There’s another possibility: if interest, dividends, or capital gain distributions total under $13,500 for 2025, you might choose to report that income on your own return using Form 8814 instead of filing a return for your child.

If Your Child Has Both Earned and Unearned Income

Combine earned and unearned income to determine if they need to file. If their total income exceeds the larger of $1,350, or earned income (up to $15,750) plus $450, they must file.

Should Your Child File Even If Not Required?

Yes—sometimes filing is still a good idea. Your child should file a tax return if:

1. Taxes were withheld from their income, or
2. They qualify for refundable credits like the earned income credit, additional child tax credit, education credits, or others.

This way, they’re more likely to get a refund or the credit they’re owed.

What Is the “Kiddie Tax”?

The “kiddie tax” applies to unearned income. For 2025:

• The first $1,350 isn’t taxed (standard deduction for unearned income).
• The next $1,350 is taxed at the child’s rate.
• Any unearned income beyond $2,700 is taxed at the parent’s top rate.

Be especially mindful when multiple kids are involved—their net unearned incomes combine under one calculation, which can raise their effective tax burden.

Why These Rules Exist

Even if a dependent child isn’t required to file, income tax liability, withholding, or eligibility for credits often justify filing. The kiddie tax exists to prevent tax avoidance by shifting income to children who would otherwise be taxed at lower rates.

Quick Reference Table: 2025 Filing Rules for Dependents

Scenario	Filing Threshold (2025)
Earned income only	Greater of $1,350 or earned income + $450 (capped)
Unearned income only	More than $1,350
Both types of income	Greater of $1,350 or earned income (up to $15,750) + $450
Kiddie Tax applied	On unearned income above $2,700
Filing advisable even if not required	Refunds, withholding, or refundable credits

Final Takeaway

• Earned income? File if it exceeds $1,350 (or earned income + $450).
• Unearned income? File if it exceeds $1,350.
• Both? Combine them and compare with the thresholds above.
• Still not sure? Filing can help reclaim withheld tax or unlock refunds and credits.
• Remember: The kiddie tax will affect unearned income over $2,700.

Single dependents—Were you either age 65 or older or blind?
□	No. You must file a return if any of the following apply. Your unearned income was more than $1,300. Your earned income was more than $14,600. Your gross income was more than the larger of: $1,300, or Your earned income (up to $14,150) plus $450.
□	Yes. You must file a return if any of the following apply. Your unearned income was more than $3,250 ($5,200 if 65 or older and blind). Your earned income was more than $16,550 ($18,500 if 65 or older and blind). Your gross income was more than the larger of: $3,250 ($5,200 if 65 or older and blind), or Your earned income (up to $14,150) plus $2,400 ($4,350 if 65 or older and blind).
Married dependents—Were you either age 65 or older or blind?
□	No. You must file a return if any of the following apply. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your unearned income was more than $1,300. Your earned income was more than $14,600. Your gross income was more than the larger of: $1,300, or Your earned income (up to $14,150) plus $450.
□	Yes. You must file a return if any of the following apply. Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Your unearned income was more than $2,850 ($4,400 if 65 or older and blind). Your earned income was more than $16,150 ($17,700 if 65 or older and blind). Your gross income was more than the larger of: $2,850 ($4,400 if 65 or older and blind), or Your earned income (up to $14,150) plus $2,000 ($3,550 if 65 or older and blind).