你的子女何时必须报税
你的子女何时必须报税幸运坡税务所3033 North DruidHills Rd Atlanta, GA 30329Tel: 404.903.4100Email: thincometax@gmail.com
如果你的子女2014年的工作收入（EarnedIncome）超过$6200，他们必须报税。EarnedIncome只用于工资，薪水。例如你的子女在餐馆打工，其收入即为Earned Income。如果收入是$6200或低于$6200，他们最好也要报税，这是为了退税而报税。例如，你的子女在Chick-fil-A打工，收入是$6000。但Chick-fil-A预扣了$400的联邦税，$55的州税。当你的子女报税时，$400的联邦税，$55的州税会退还给你的子女。
如果你的子女有非工作收入，如投资收入。这种收入如何报税请咨询你的会计或参阅 IRS Topic 553(Tax on a child’s investment income, kiddie tax)。 子女收入超过6200必须和父母分开报税吗？
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游客:子女收入超过6200必须和父母分开报税吗？ (2015-03-27 23:03) images/back.gif看具体情况。 一般不需要和父母分开报税。条件是孩子不超过19岁或不超过24岁是在校学生。 他们的收入不足以支付一半的一年的生活费用。子女仍可以和你一起报税，作为你的被抚养人（dependent）, 免税收额（Exemption amount） 是$3,950 for 2014。子女也要单独报税以求退税或缴他们应纳的税。
参阅以下IRS条例：
You are allowed one exemption for each person you can claim as a dependent. You can claim an exemption for a dependent even if your dependent files a return.
Age Test
To meet this test, a child must be:
• Under age 19 at the end of the year and younger than you (or your spouse, if filing jointly),
• A student under age 24 at the end of the year and younger than you (or your spouse, if filing jointly), or
• Permanently and totally disabled at any time during the year, regardless of age.
Tests To Be a Qualifying Child
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year.2
4. The child must not have provided more than half of his or her own support for the year.
5. The child must not be filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). 谢谢讲解！
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