On Jan 17, 11:22 am, "removeps-gro...[at]yahoo.com" <removeps-
gro...[at]yahoo.com> wrote:

- quote -

Nope. That is not the support test for a "qualifying child" which the
daughter appears to be.

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On Jan 17, 7:37*am, spacemancw <spacema...[at]yahoo.com> wrote:

- quote -

Your daughter does not have to file a return as he gross income is
less than or equal to $850 (min(850, 301+300)), but she should file in
order to get all the money withheld for tax back (I guess her net tax
liability after taking the standard deduction for dependents which is
$850 in her case will be zero). You can still claim her as a
dependent -- as long as she lived with you more than 6 months of the
year and you provided over half her support (there are other
conditions such as the relationship and age conditions, but they are
already satisfied).

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On Jan 17, 10:37*am, spacemancw <spacema...[at]yahoo.com> wrote:
- quote -

back, but she can't claim a personal expemtion as your are claiming
the dependency. She is still your dependent and this has no effect on
your return. You don't report the income either as it was her $'s.

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See Publication 929. Available at
http://www.irs.gov/publications/p929/index.html, among other places.
In particular, see the section entitled "Filing requirements".

You didn't mention how much unearned income (e.g., interest, dividends,
capital gains) your daughter has in her name, so we can't tell you
whether she's obligated to file.

She may wish to file anyway if income tax was withheld by her
employer, because she can probably get it refunded. See "Should a
Return Be Field Even If Not Required?" right after "Filing
Requirements" in Publication 929.

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

I file a 1040 and Form-1 for Massachusetts. I claim my 11 year old son
and 16 year old daughter.

My daughter had a part time job in 2006. She received a W2 reporting
that she earned $301 in 2006.

Does she have to file a tax return?
If she does how does that affect my return and claiming her as a
dependent?

Thanx

Roger

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >