If your child works, they can earn up to $13,850 in 2023 before any FEDERAL taxes are owed and $8,000 before owing any Massachusetts state income tax. If your child's earnings will not exceed these amounts, consider having your child claim "student exempt" when completing the W4 form. That way, your child will not have to file any tax returns just to get a refund. Of course, social security & medicare taxes will still be deducted but those are not income taxes and they can not be refunded.
