[stluvmy2]

My son is 16 yrs old, a high school student. Had his first job last summer at 15 and made $1076.65. We just filed his federal return but, since he did not pay any CA State taxes, does he have to file a State return?

Thanks for your help.

[newacct]

If you look at the California form, it says you are not required to file if your adjusted gross income is less about $12K. So in this case the only reason to voluntarily file would be to get a refund of any taxes withheld. But since you say that he didn't have any CA taxes withheld, there is no reason to file.

[ebaines]

Since the child is a dependent of someone else he must file CA tax return if his income is more than his standard deduction. The amount of his deduction is equal to his earned income, up to a max of $3769. Hence if the $1076 that he earned from his job is his total income, he does not need to file. But if he has any unearned income (such as from interest, dividends or capital gains) then he must file.