网上看到的，不同类型的收入，起征税点不同

A minor who may be claimed as a dependent needs to file a return if their income exceeds their standard deduction.

• A minor who earns less than $13,850 in 2023 will usually not owe taxes but may choose to file a return to receive a refund of tax withheld from their earnings.

• A child who earns $1,250 or more (tax year 2023) in "unearned income,” such as dividends or interest, needs to file a tax return.

• A minor who earns tips or makes more than $400 (tax year 2023) in self-employment income will typically have to pay Social Security or Medicare taxes, regardless of their total earnings.