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Determining when a student must file a federal income tax return relies on factors such as gross income, filing status, age and dependency status. If required, a student must file even if no taxes are owed. It is sometimes advantageous to file even if it is not required.
Single Students
A student with single filing status must file a return if annual gross income exceeds $9,350. A student who meets the head of household filing requirements must file a return if her annual gross income exceeds $12,000.
Married Students
A married student and his wife that file a joint return can earn $18,700 before a return must be filed. If a married student and his spouse choose married filing separately as their filing status and the spouse itemizes, the student must file if his income is $5 or more.
Dependent Students
A student claimed as a dependent by another taxpayer must file taxes if his earned income is greater than $5,700 or his unearned income is greater than $950. Earned income includes wages or taxable scholarships. Unearned income includes interest and dividends.
Other Requirements
A student is required to file a tax return if she owes any self-employment tax, if she received advanced earned-income credit payments, or if she had self-employment earnings of $400 or more.
Tips
Even students who are not required to should file a tax return if they had any taxes withheld from wages, if they qualify for the earned-income credit, or if they can claim the additional child-care credit.
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