My daughter is a full-time student, but she also made money working part-time. Does she need to file a return?

Possibly. If someone else claims your child as a dependent, she’ll have to file a return if :

• Her unearned income is more than $1,050
• Her earned income is more than $6,300
• Her gross income is more than the larger of these:
  • $1,050
  • Earned income (up to $5,950), plus $350. If she’s married filing separately and her spouse is itemizing deductions, she must file if her income is more than $5.

If no one can claim your daughter as a dependent, she’ll have to file a return if her gross income was at least:

• Single:
  • $10,300 if under age 65
  • $14,700 if age 65 or older
• Married filing jointly:
  • $25,900 if both spouses are under age 65
  • $27,300 if one spouse is under age 65 and one is age 65 or older
  • $28,700 if both spouses are age 65 or older