안녕하세요, tax보고시 궁금한 사랑이 있어 한 가지 여쭈어 봅니다. 혹시 아시는 분이 계시면 그냥 지나지 마시고
똑 comment 부탁 드립니다. 감사합니다.

대학생 자녀가 학교에서 아르바이트로 약3000불 정도 소득을 single, You as a dependent.로 별도로 소득을 보고 했습니다.

제가 가족 married joint 로 filing시 아들을 포함하여 dependent로 넣고 아들 소득은 포함하지 않고 tax보고 하면 되는 것이
맞는지요?

감사합니다.

f your student is required to file their own return, you can still claim them as a dependent, but you won’t be able to claim their income on your return. This should not affect what you can and can’t claim for college expenses.

If your student made less than the standard deduction amount ($12,400 in 2020), they are not required to file their own tax return, and you do not have to claim their income as a parent.

If your child’s only income is unearned income (interest, dividends, capital gain distributions) and is less than $10,500, you may be able to include that income on your return. Your child, in turn, would not have to file their own tax return.

If your child is a full-time college student, you can claim them as a dependent until they are 24. If they are working while in school, you must still provide more than half of their financial support to claim them.

Be aware that if your student meets any of the requirements below, they must file their own return. You may be able to claim them as a dependent even if they file their own return.

If your student is single, they usually are required to file a federal return if any of the following applies:

They have more than $1,100 of unearned income
They earn more than $12,400
If your student is married, they usually are required to file a federal return if any of the following applies:

They have more than $1,100 of unearned income
They earn more than $12,400
Their gross income was at least $5, and their spouse files a separate return and itemizes deductions

예 지금 생각하시는게 맞습니다. 그러나 2020년에 한해 대학생 자녀를 독립적으로 보고하는것을 고려해 볼만 합니다. 왜냐하면 대학생 자녀를 디펜던트로 보고한 경우 Covid stimlus check 나 recovery rebate tax credit 을 받지 못하기에 독립적으로 보고하는게 가족 전체적으로 더 유리할 수 있습니다.

JS Tax & Accounting Services, LLC
info@jstaxaccounting.com
http://www.jstaxaccounting.com
Tel:925-400-8258