If a 14 year old child works babysitting afterschool and is paid cash 1500 or less per year does he have to file taxes does his parent have to claim his income on their taxes?

A child that has only earned income of less than $5350 for 2008 does not have a filing requirement nor do you have to report his or her income on your tax return and you can still claim him or her as a dependant. If, however, your child has other sources of "unearned" income (such as interest on a savings account, dividends, etc.) then the child may have a filing requirement. To figure out if the child with earned and unearned income has a filing requirement follow these steps: # Add $300 to the child's earned income. _______ # Minimum amount. _$850__ # Compare both amounts and enter the larger amount. _______ # Maximum Amount. _$5350_ # Compare lines 3 and 4 and enter the smaller amount. _______ # Enter the child's combined income (earned & unearned)_______ # If line 6 is more than 5 then there is a filing requirement. Hope this helps. www.irs101.blogspot.com