Do students have to file tax returns?

Whether a student has to file a tax return depends on the students filing status, age, and gross income. Assuming the student is a U.S. citizen or resident alien, and the student is not blind, the student must file a tax return if he/she can be claimed as a dependent on another person's tax return, he/she had any unearned income, such as taxable interest, dividends, capital gains, and trust distributions, and his/her total income was more than $750.

A dependent with only earned income, such as wages, tips, and salaries, must file a tax return only if his or her gross income is more than his or her standard tax deduction amount.

Penalties

If the student did not have enough tax withheld in 2006 he/she will not have to pay a tax penalty for 2006 if he/she did not owe tax for 2005.

Related tax information about student tax returns

Tax Directory Topics:
Children Tax Returns
Dependent Tax Issues

IRS publications about student tax returns:
For more details about student tax returns see Tax Topic 351, Who Must File; IRS Publication 929,

Tax Rules for Children and Dependents; or IRS Publication 501,

Exemptions, Standard Deduction, and Filing Information. For additional information on the tax penalty for underpayment of estimated tax, see Tax Topic 306. For information on how to increase the amount of tax withheld by your employer, see Tax Topic 753, Form W-4, Employee's Withholding Allowance Certificate. For information on estimated tax requirements, see Tax Topic 355 or IRS Publication 505,

Tax Withholding and Estimated Tax. Also see IRS Publication 17,

Your Federal Income Tax. Please read this IMPORTANT Editor's Note regarding navigating IRS publications with Adobe Acrobat Reader.
IRS publications can also be ordered by calling 1-800-829-3676.

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