暑假一到，纽约的奶茶店、中餐馆、补习班多了好多学生的身影。端盘子、摇奶茶、教小朋友中文——人生第一份工资到手，孩子开心，家长却开始税务疑惑：
“这几千块钱，要不要报税？”
“会不会影响我们家的退税？”
“万一搞错了，以后孩子申请大学助学金会不会出问题？”
别急，今天我们就用最简单的话，一个一个帮你讲清楚。
第一问：孩子打工赚了钱，一定要报税吗？
先给答案：不一定。赚得少，可能根本不用报。
要不要报税，关键看孩子一年总共赚了多少。联邦税法规定，2026年单身的人，一年收入没超过 $15,000 左右，一般就不用报税。这个数字叫“标准抵扣额”，每年会根据通胀调整一点点。
（参考：IRS Publication 501 — 标准抵扣额每年由IRS公布，具体数字以当年官方数据为准。）
记住这个简单标准就行：
- 孩子只在奶茶店、餐馆打工，拿W-2工资 ➡️ 一年赚不到$15,000，一般不用报
- 孩子有存款利息、股票分红这些“钱生钱”的收入 ➡️ 超过$1,300才需要报
- 两种收入都有则情况稍微复杂，可以来找我们聊
说人话：你家孩子在奶茶店干一个暑假，赚了四五千块，大概率不用报税，安安心心把钱存着就好。
以上仅限联邦政府规则，州政府需要报税的概率非常高。另外如老板扣除过高的税率，放弃报税则失去获得退税的机会。具体情况请携带孩子的W2至会计师咨询。
（参考：IRS Publication 501 — 对受抚养人的报税门槛有详细说明。）
第二问：孩子报了税，是不是就不算我的“受抚养人”了？
这个问题，几乎每个家长都会问。答案是：完全不影响！
孩子自己赚钱报税，跟你能不能把他/她申报为“受抚养人”（Dependent），是两码事。
只要下面几条都符合，孩子赚再多，依然是你的受抚养人：
- 孩子是你的亲生子女、继子女或合法收养的子女
- 孩子不到19岁（如果是全日制大学生，放宽到24岁）
- 孩子跟你一起住了半年以上
- 孩子自己没掏超过一半的生活费
（参考：IRS Publication 501 — 明确列出“合格子女”的判断标准，孩子自己赚钱的多少不在考量范围之内。）
讲个故事：
小杰今年17岁，暑假在八大道中餐馆打工，赚了$8,000。他把钱全存起来想买台新电脑。房租、学费、吃喝拉撒全是爸妈出。结果呢？小杰依然是爸妈的受抚养人，爸妈照样享受跟孩子相关的所有退税优惠。一分不少。小杰赚的这$8,000亦不会加入到父母的税单里面。
第三问：孩子赚钱，会影响我们家的低收入退税吗？
这个问题也很要紧，很多家庭确实担心这个。先解释一下：低收入退税（EITC）是一笔专门给中低收入工薪家庭的退税福利。它的金额取决于你家一共赚了多少。
那孩子暑假打工的收入，算不算进“你家一共赚的”里面呢？
答案是：不算！
- 孩子的打工收入，不计入父母的家庭总收入
- 只要孩子还是你的受抚养人，父母能不能拿EITC、能拿多少，都不受孩子打工收入的影响
（参考：IRS Publication 596 — 明确规定受抚养子女的劳动收入不计入申报人用来计算EITC的收入。）
唯一要注意的：如果孩子已经大了，不再是你的受抚养人（比如超过24岁或者自己能养活自己了），那父母的EITC才有可能受影响。但暑假打点工的高中生和大学生，几乎不存在这种情况。
第四问：工资单上被扣的税，能退回来吗？
这个问题问得特别好！很多孩子拿到第一张工资单，才发现上面扣了税，心疼得不行。
先分清两类扣税：
① 联邦所得税（Federal Income Tax）—— 基本能全退！
如果孩子一年赚的钱没到$15,000的标准抵扣额，那工资单上被预扣的联邦所得税，报税时可以全部退回来。白拿一笔钱，不香吗？（州政府的免税金额一般特别低，大部分不会有退税机会，甚至可能会补一些税）
② 社安税和医疗税（FICA）—— 退不了
这个比较扎心。只要是正规上班拿工资，社安税和医疗税是法律强制要交的，不管你几岁、赚多少，都退不了。
（参考：IRS Publication 15 — 规定雇主必须预扣FICA税。IRS Topic No. 751 — 说明FICA不因年龄或收入低而免除。）
给家长的小建议：孩子暑假辛苦打工，如果被扣了几百块联邦税，帮他单独报一份1040表，把这笔钱要回来。退回来的钱，够孩子买个新手机或者攒点大学零花钱了。
第五问：孩子帮家里店里干活，工资怎么发最省税？
这个问题，布鲁克林开店的华人家庭最关心。
很多家庭在自家餐馆、洗衣店、杂货铺“雇”自己的孩子帮忙。操作对了，这其实是一个完全合法、税务局也认可的家庭省税好办法。
为什么能省税？
- 付给18岁以下孩子的工资，不用交社安税和医疗税（FICA）。这一下就省了15.3%。（C-corp & S-corp 不适用）
- 工资是店里合法的生意开销，能直接抵消爸妈的利润，少交收入税。
- 孩子赚得少，没到标准抵扣额，联邦所得税也几乎为零。
（参考：IRC §3121(b)(3) — 父母独资或家庭合伙企业付给18岁以下子女的工资，免除FICA税。IRS Publication 15 对“家庭雇员”有专门章节说明。）
必须遵守的几条规矩，别踩坑：
- ✅ 孩子必须真的干活了——扫地、接电话、帮厨备料都算
- ✅ 工资要合理——不能给一个8岁小孩开一小时50块
- ✅ 要留书面记录——记工时的本子、支票存根、微信转账截图都行
- ✅ 遵守州童工法——几岁能工作、每天能干几小时、禁止危险的工作环境或工作内容。
（参考：NYS Department of Labor 官网 — 对未成年人的工作时间、工种有详细限制。）
一张表总结
| 你的担心 | 答案 |
| 孩子暑假赚几千块，要报税吗？ | 一般不用，除非一年赚超过约$15,000（联邦，具体情况依居住州判断） |
| 孩子赚钱了，还算我的受抚养人吗？ | 算！赚钱不等于独立 |
| 会影响我家拿低收入退税吗？ | 不影响，孩子的工资不计入家庭收入 |
| 工资单上被扣的联邦税能退吗？ | 能！有自己的税单就可以退回来 |
| 社安税和医疗税能退吗？ | 不能，这是法律硬性规定 |
| 让自家孩子在店里帮忙怎么省税？ | 符合条件的情况下，真实干活、合理发薪，可以”一举三得” (免FICA税，小孩收入不需要打税，工资支出可减税） |
声明：本文内容依据截至2026年8月公开的联邦及纽约州税法编写，仅供一般参考，不构成正式税务建议。个案情况请咨询持牌会计师。主要参考来源：IRS Publication 501、Publication 15、Publication 596、IRC §3121(b)(3)、NYS Department of Labor官方网站。
As soon as summer hits, New York’s bubble tea shops, Chinese restaurants, and tutoring centers fill up with students. Waiting tables, shaking milk tea, assisting younger minor—they’re earning their first real paychecks. The kids are excited, but parents start to worry about taxes.
- “Do we need to report these few thousand dollars?”
- “Will it affect our family’s tax refund?”
- “If we get it wrong, could it mess up their future college financial aid?”
Don’t worry. Let’s break it down step by step in plain English.
If my child earns money from a summer job, do they have to file a tax return?
Short answer: Not necessarily. If they earn below a certain amount, they likely don’t need to file at all.
Whether they need to file depends on how much they earned for the entire year. Under federal tax law for 2026, a single person generally doesn’t have to file if their annual income is under about $15,000. This is called the “standard deduction,” and it’s adjusted for inflation each year.
(Reference: IRS Publication 501 — The standard deduction is published annually by the IRS. Check the official figures for the current year.)
Here’s a simple rule of thumb:
- If your child works at a bubble tea shop or restaurant and gets a W-2, and earns less than roughly $15,000 for the year → they generally don’t need to file a federal return.
- If they have investment income like bank interest or stock dividends → they may need to file if that income exceeds about $1,300.
- If they have both types of income, the rules get a bit more complicated—feel free to ask a tax professional.
In plain language: If your kid works at a bubble tea shop for the summer and makes four or five thousand dollars, they most likely don’t need to file a federal return. They can just put that money in the bank and relax.
Note: This applies to federal rules only. State filing requirements are often different and may require a return even with low income. Also, if your child’s employer withheld too much tax, not filing means losing out on a potential refund. Bring your child’s W-2 to a CPA for personalized advice.
(Reference: IRS Publication 501 — Has detailed rules on filing thresholds for dependents.)
If my child files taxes, does that mean they’re no longer my dependent?
Almost every parent asks this. The answer is: Absolutely not!
A child earning their own money and filing a tax return has no effect on your ability to claim them as a “dependent.”
As long as all of these are true, they remain your dependent regardless of how much they earn:
- They are your biological child, stepchild, or legally adopted child.
- They are under 19 (or under 24 if they are a full-time college student).
- They lived with you for more than half the year.
- They did not provide more than half of their own financial support.
(Reference: IRS Publication 501 — Clearly defines the rules for a “qualifying child.” The amount of money the child earns is not a factor in this determination.)
Here’s a real-world example:
Jason is 17. He works at a Chinese restaurant on 8th Avenue over the summer and makes $8,000**. He puts it all in savings for a new computer. His parents still pay for his rent, tuition, and all living expenses. Result: Jason is still his parents’ dependent, and they still get all the tax benefits associated with him. His **$8,000 doesn’t get added to his parents’ tax return.
Will my child’s income affect our family’s Earned Income Tax Credit (EITC)?
This is a major concern for many families, and understandably so. Here’s the quick explanation: The EITC is a tax benefit for low-to-moderate-income working families. The amount depends on your total household income.
Does your child’s summer job count toward that household income?
Answer: No!
- Your child’s earned income is not included in the parents’ total household income.
- As long as your child is your dependent, their earnings do not reduce or affect your EITC in any way.
(Reference: IRS Publication 596 — Clearly states that a dependent child’s earned income is not counted when calculating the parents’ EITC.)
The one exception: If your child is no longer your dependent—for example, they’re over 24 or supporting themselves—then their income could affect your EITC. But that’s almost never the case for a high school or college student working a summer job.
Can we get back the taxes withheld from my child’s paycheck?
Great question! Many kids are shocked when they see taxes taken out of their first paycheck.
Let’s separate the two types of withholding:
① Federal Income Tax — Usually refundable!
If your child’s total income for the year is below the $15,000 standard deduction, any federal income tax withheld from their paycheck can be fully refunded when they file a return. It’s essentially free money—why leave it on the table?
(Note: State income tax refunds work differently. Many states have very low or no standard deduction, so state taxes withheld may not be refundable, and sometimes the child might even owe a small amount to the state.)
② Social Security and Medicare Taxes (FICA) — Not refundable.
Here’s the bad news. For any legal job, Social Security and Medicare taxes are mandatory. They don’t depend on age or income level, and you can’t get them back.
(Reference: IRS Publication 15 — Employers are required to withhold FICA taxes. IRS Topic No. 751 — Confirms that FICA is not exempt based on age or income.)
Parent tip: If your child’s summer job withheld several hundred dollars in federal tax, file a separate Form 1040 for them to claim that refund. That money could buy a new phone or cover some college spending money.
What’s the tax-smart way to pay my child for helping in our family business?
This question is especially popular among Chinese-American families who own restaurants, laundromats, or small shops in Brooklyn.
If you “hire” your child to help in your family-owned business and do it correctly, it’s actually a completely legal, IRS-recognized tax-saving strategy.
Why does it save taxes?
- Wages paid to your child under 18 are exempt from Social Security and Medicare (FICA) taxes. That’s a 15.3% instant savings. (Does not apply to C-corps or S-corps.)
- The wages are a legitimate business expense, which reduces your business profit and, in turn, your taxable income.
- If your child earns below the standard deduction, they’ll owe little to no federal income tax on those wages.
(Reference: IRC §3121(b)(3) — Wages paid to a child under 18 by a sole proprietorship or partnership where both parents are partners are exempt from FICA. IRS Publication 15 has a specific section on family employees.)
Important rules to follow to stay compliant:
✅ The child must actually do the work — sweeping floors, answering phones, prepping ingredients all count.
✅ Pay a reasonable wage — you can’t pay an 8-year-old $50/hour for dusting shelves.
✅ Keep proper records — timesheets, check stubs, or even WeChat transfer receipts will do.
✅ Follow state child labor laws — minimum age, maximum hours per day, and prohibited tasks vary by state and age.
(Reference: NYS Department of Labor website — Has specific rules on working hours and permitted job duties for minors.)
Summary Table
| Your Concern | The Answer |
|---|---|
| My child earned a few thousand dollars this summer. Do we need to file? | Generally no, unless they exceeded roughly $15,000 for the year (federal rules; check your state’s requirements separately). |
| If my child earns money, are they still my dependent? | Yes! Earning money does NOT mean they’re independent for tax purposes. |
| Will this affect our family’s Earned Income Tax Credit? | No. Your child’s wages do NOT count toward family income for EITC purposes. |
| Can we get back the federal tax withheld from their paycheck? | Yes! Filing a separate return can get that money back. |
| Can we get back Social Security and Medicare taxes? | No. These are legally required and non-refundable. |
| How can hiring my child for our family business save taxes? | If done correctly (real work, reasonable pay, proper records), you can achieve a “win-win-win”: Save on FICA taxes, minimize your child’s income tax, and deduct the wages as a business expense. |