Every man, woman and child who is a resident of Alaska gets a Permanent Fund Dividend check every year that does not have taxes withheld. A colleague of mine has a 12-year old daughter who received a check last year; the amount was about $1200. Does she need to file a return? She has no other income. The IRS site is not very helpful.
Did you see this? http://www.irs.gov/taxtopics/tc553.html (child must file a return if investment income over $1700, Permanent Fund income appears to be considered investment income, sometimes parents can include the child’s income in their returns). All of which suggests the kid doesn’t have to file because the income was less thatn $1700.
Thank you for the link. Sorry about my bad manners; yesterday was pretty busy.
No problem. I hope it helped.