回答1：
Do I need to file my own taxes if I'm a dependent?
Even if you're a dependent, you'll generally need to file your own 2018 tax return if:
Your earned income (money you made by working) exceeds $12,000, or
Your unearned income (interest, dividends, capital gains, etc.) exceeds $1,050, or
Your business or self-employment net income (gross minus expenses) is at least $400, or
Your gross income (earned plus unearned) exceeds the larger of $1,050 or your earned income (up to $11,650) plus $350.
But even if your income falls below these filing requirements, you'll want to file your own tax return to get a refund of any federal or state taxes withheld from your paychecks.
回答2：
2018 年已經沒有exemption 的宽減額這一項目。小孩可以自己报稅，拿回預繳的联邦和州稅。但是不拿 Standard deduction. 让父母 去Claim:
a) Standard deduction.
b) Child tax credit.
c) American opportunity credit.
回答2的补充：
IRS site has detailed instructions. I just filed my teen W2 income separately. Make sure in kid's 1040 to check someone can claim him as a dependent. Thus, the parents can claim the $500 child credit that is the only benefit in parents tax return. Standard deduction is independent of number of children.
If you were under age 24 at the end of 2018 and the conditions
listed below apply to you, you cannot claim any part of the
American opportunity credit as a refundable credit on your tax
return. Instead, you can claim your allowed credit, figured in Part
II, only as a nonrefundable credit to reduce your tax.
You don't qualify for a refundable American opportunity
credit if 1 (a, b, or c), 2, and 3 below apply to you.
1. You were:
a. Under age 18 at the end of 2018, or
b. Age 18 at the end of 2018 and your earned income
(defined later) was less than one-half of your support
(defined later), or
c. Over age 18 and under age 24 at the end of 2018 and a
full-time student (defined later) and your earned income
(defined later) was less than one-half of your support
(defined later).
2. At least one of your parents was alive at the end of 2018.
3. You're not filing a joint return for 2018.
业余水平的会计师还是不行啊。。。不过，今年由于500块的人头credit （credit for other dependents)，这个credit的收入限制（married-file-jointly,40万）和education的收入限制不一样，他们把孩子作为dependent的建议被采纳，孩子有收入再另外报税。
回复 'xilaideng' 的评论 :
佩服你的认真求实！
不过对于你说的 “国税局要求你小孩 didn't provide over half of his or her own support for 2018 才能是你的dependent” 这个应该不成问题。孩子几万块的学费、生活费都是父母出的，这点“数千美金的收入”远远不够孩子一半儿的花费。应该可以算是dependent吧。
不过 “根据Instructions for Form 1040的第21页（共117页），在第四步决定孩子是否可以做为Qualifying Relative时，所列四个必要条件之三就是孩子的收入少于$4150 ” 好像又不能算是Qualifying Relative。
不知“no income limitation”出自何处，希望说明一下，谢谢！
根据“Instructions for Form 1040”的第21页（共117页），在第四步决定孩子是否可以做为Qualifying Relative时，所列四个必要条件之三就是孩子的收入少于4150
元，条件之四就是For whom you provided over half of his or her support in 2018。
如果孩子不能做为Qualifying Relative，就不能做为Other Dependents，也就不能享有$500的Credit for Other Dependents抵税。
澄清一下，child credit是$2000， $500的是Credit for Other Dependents
thequeens 发表评论于
Full time college student，under 24 years old, no income limitation 他可以做为父母的dependent,父母可以享有$500 抵税;小孩同时可以独立報价可以退回已交的税。
借此机会教小妞去开个 IRA 账户， 按最大限额赠送第一桶未来的退休金。于是 AGI 立马变成0， 把所有的扣税都可以要回来。给小妞上一堂理财课，这几千刀将来可能是四分之一米，外加提醒将来退休取钱的时候可要记着是老爹的礼物喔。
xilaideng 发表评论于
请博主注意，国税局要求你小孩 didn't provide over half of his or her own support for 2018 才能是你的dependent。
既然孩子“有数千美金的收入”，很可能不够格做你的dependent。我自己是不愿为$500的child credit而冒被查的风险的。
这种事情听起来像是锦上添花，弄得不好变成画蛇添足。
今年的Standard deduction有一万二千元，孩子独立报税应该可以把预付税全部拿回来了。
SCNC 发表评论于
But even if your income falls below these filing requirements, you'll want to file your own tax return to get a refund of any federal or state taxes withheld from your paychecks.
