How much does a student have to make before he or she has to file an income tax return?

If you are an unmarried dependent, you must file a tax return if your earned and/or unearned income exceeds certain limits. To find these limits refer to Filing Requirements for Dependents in Publication 501, Exemptions, Standard Deduction and Filing Information. If part of your earned income is from tips, see Tax Topic 402, Tips.

Even if you do not have to file, you should file a federal income tax return to get money back if any of the following apply:

1. You had income tax withheld from your pay.
2. You qualify for the earned income credit.
3. You qualify for the additional child tax credit.

Refer to Publication 501, Exemptions, Standard Deduction and Filing Information, for an explanation of the five exemption tests and filing requirement rules.

For additional information see Tax Information for Students

References:

• Publication 501, Exemptions, Standard Deduction and Filing Information
• Tax Information for Students

If the parents of a year old child never married but live together with the child for the tax year, and both contribute to the cost of maintaining the household for the child and themselves, may they both file as head of household?

Only one taxpayer may claim the child as a qualifying child for purposes of filing as head of household. Also, a taxpayer filing as head of household must furnish over half the cost of maintaining the household. Therefore, both parents may not file as head of household. For more information, please refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 353, What is your Filing Status?