Internal Revenue Service: Publication 929 - Main Content IRS requires children to pay income taxes Part 2 of IRS Publication 929 Part 2 of IRS Publication 929 Internal Revenue Service: Frequently Asked Questions IRS Pub 929 IRS Publication 929 http://www.irs.gov/publications/p929/ar02.html#d0e1924 IRS.gov: Publication 929 less than $6,100 page http://www.irs.gov/publications/p929/ar02.html determined by calculation IRS publication 929 http://www.irs.gov/publications/p929/ar02.html IRS requires children to pay income taxes The following IRS site has more details on rules IRS: Publication 929 – Tax Rules for Children and Dependents IRS: Publication 929 Internal Revenue Service: Publication 929 paperwork IRS.gov: Tax Rules for Children Part 2 of IRS Publication 929 IRS publication 929 IRS: Publication 929, Tax Rules for Children and Dependents IRS: Tax Rules for Children and Dependents http://www.irs.gov/publications/p929/ar02.html