Dependent college student with a summer job
A college student who is claimed as a dependent on a parent's return but has a W-2 of his own. The lesson is the limited standard deduction for a dependent and the 'someone can claim you' box.
Taxpayer facts
Who this is and what their year looked like.
Ethan is 19, a full-time college student in Austin, Texas, and is claimed as a dependent on his parents' return. He files his own return for his job income.
He worked a summer job (a W-2) and earned a little bank interest. He is not blind. His parents claim him; he does not claim himself.
- NameEthan R. Park
- Date of birth05/09/2006
- SSN461-73-2085
- Age (as of 12/31/2025)19
- Filing statusSingle
- DependencyClaimed as a dependent on his parents' return (check the box on his 1040)
- OccupationStudent / part-time worker
- Address2100 Guadalupe St, Apt 410, Austin, TX 78705
- ResidencyTexas, full year (no state income tax)
Source documents
Work from these the way you would a real client's paperwork. Everything is fictional.
Objectives
What a correct return should capture.
- Recognize that a dependent files his OWN return for his wages: a child's W-2 does not go on the parents' return.
- Check the 'someone can claim you as a dependent' box on Ethan's 1040; he does not get a personal exemption or the full standard deduction.
- Compute the dependent's LIMITED standard deduction: the greater of $1,350 or (earned income + $450), but never more than the regular $15,750.
- Report the wages and the interest, and total the income.
- Subtract the limited standard deduction to find taxable income and whether any income tax is due.
- Note the kiddie tax: it only applies to unearned income over $2,700 (2025). Compare his interest to that threshold to see whether Form 8615 is needed.
- If there is no income tax, all of the federal withholding comes back as a refund: the reason to file even when not strictly required.
- Note that Texas has no state income tax.
Check your work
Prepare the return in your software first. Reveal the key only to compare.
Answer keyTry the return first, then check your work.
- Wages (W-2)$9,000
- Interest income$200
- Total income / AGI$9,200
- Dependent standard deduction (greater of $1,350 or earned + $450)$9,450
- Taxable income$0
- Income tax$0
- Federal withholding($450)
- Refund$450
The whole lesson is the dependent standard deduction: it's the greater of $1,350 or earned income + $450, capped at the regular $15,750. Here that's $9,450, which wipes out his $9,200 of income, so tax is $0. His $200 of interest is unearned, but it's far below the $2,700 kiddie-tax threshold, so no Form 8615. He isn't required to file, but he should, to get the $450 of withholding refunded. Texas has no state income tax. 2025 amounts.
The completed return
Every page a real client gets: the 1040 and its schedules, the workpapers behind every number, and the signature forms. Free, no account needed.
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