Hello,

I am a green card holder and I came to US(California) in Oct 2012 and started working in Nov. I am new to tax filing, I received W-2 from my employer and my income in around $3500(Box 1) only and $170(Box2) as federal tax deducted. Also Social security wages(Box 3) are same as Box 1 and $150 Social Security tax withheld (Box 4). I am single and has 3 dependents (Mother, father and younger brother). I just wanted to know whether I have to file taxes or not. If am not eligible and I don't file my taxes what will happen ? Even I can get a refund and still I don't file, that will be a crime or what ? Please let me know consequences of this!

Same queries are for my father's situation. He earns only $800 per month and he also started in Nov 2012 and on his w-2
Box 1 - $1550 (wages, tips )
Box 2 - $75 (federal taxes withheld)
Box 3 - $1550 (social security wages)
Box 4 - $65 (Social security tax)

Neither you nor your father have any legal requirement to file due to your income level. You BOTH have ZERO tax liability.

However, if you do not file, you both will forfeit the refunds of $170 for yourself and $75 for your father. You both can file non-resident alien returns (Form 1040NR-EZ) to claim the refunds.

Your father MAY want to file jointly with your mother and claim your brother as a dependent. Depending on his age, they MAY qualify for the $1,000 Child Tax Credit. However, he will also have to declare any income earned while in the home country, filing Form 1116 to claim a tax credit for taxes paid to the home country.

If everyone has SSNs (and NOT ITINs), your father's return may also be eligible for the Earned Income Credit.

Thank you,

As you mentioned we are not required to file a return, so if we don't wish to get a refund will there be a problem for us both ? Like a legal penalty or in future a crime or fraud ?

If you have no legal requirement to file and wish to forfeit the refund, then there are NO penalties for not filing.

Thanks a lot Sir!

Glad to help!