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Jonathan Tierney
Jonathan Tierney, Certified Public Accountant (CPA)
Category: Tax
Satisfied Customers: 322
Experience:  Tax Accountant at Praxair, Inc.
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My daughter is a California resident. She had a part time

Customer Question

My daughter is a California resident. She had a part time job at her high school this past summer. She was paid as a consultant, so no taxes, social security or medicare was taken out of her checks. We have counseled her to pay her taxes, and assume she will get a refund as she made less than $2500. What forms does she need to fill out and where can we find them?
JA: The Accountant will know how to help. Is there anything else the Accountant should be aware of?
Customer: She is 18, and will be claimed as a dependant on our taxes this year.
Submitted: 9 months ago.
Category: Tax
Customer: replied 9 months ago.
Obviously, we'll need to pay the state of California as well...
Expert:  Jonathan Tierney replied 9 months ago.

Unfortunately, if no taxes were withheld from her pay she cannot get a refund. She will not owe any income taxes to the federal government as her standard deduction will leave her with no taxable income, however, as an independent contractor, she would be responsible for the self-employment tax which is the Social Security and Medicare tax for non-employees. At a minimum she would need to file Form 1040 and Schedule SE with it and she should report her earnings on line 21 as other income. If she expenses for her work to report, she can file Schedule C or Schedule C-EZ and report the $2500 as gross proceeds. As her income is below $16,256, she does not need to file a California tax return or pay any California income tax.

You can find Form 1040 here, Schedule SE here:, and Schedule C-EZ here:

I hope this answers your question. Please let me know if I can clarify anything or answers any additional questions.

Thanks, Jonathan

Customer: replied 9 months ago.
Thank you...we were assuming she'd have to pay taxes before December 31 in order to comply, and then get it refunded back. Would she pay SS and Medicare tax at the time she files? How does that work--I mean, we'd like to pay it before the current tax year ends if that's possible.
Customer: replied 9 months ago.
Nope. I'm done. I can go to a local tax guy and get more complete answers.
Expert:  Jonathan Tierney replied 9 months ago.

Since her work was done in 2016 she would not have to report it until she files her 2016 tax return which will not be due until April 15, 2017. She can pay the entire balance with the return and she would not owe any estimated tax penalty as long as her prior year income tax was zero or if her total tax is less than $1000. The self-employment tax rate is 15.3% so she will fall under that exception if the $2500 is her only income.

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