Unearned Income

• Unearned income is income from investment interest, dividends and capital gains. As of September 2010, a child with unearned income greater than $950 must file a federal tax return.
  
  

Earned Income

• Types of earned income are salary, wages and tips received as payment at a job. A child with wages greater than $5,700 must file a federal tax return.
  
  

Blind Child

• A child who is legally blind must file a tax return when his unearned income is more than $2,350 or earned income is $7,100.
  
  

No Return Required

• A child who does not meet the income requirements should file a return if he had income tax withheld from his paychecks. Filing a return may allow a child to receive a refund.
  
  

Requirements

• A child needs a Social Security number to file a tax return. A parent is responsible for filing a return if a child is unable to do it.