A minor who has gross income of less than $600 is entitled to a refund if income tax was withheld from his wages. Generally, the refund may be obtained by filing Form 1040 A accompanied by the withholding statement (Form W-2). If he had income other than wages subject to withholding, he may be required to file Form 1040. See Chapter 1.

If your child works for you, you may deduct reasonable wages you paid to him for services he rendered in your business. You may deduct these payments even though your child uses the money to purchase his own clothing or other necessities which you are normally obligated to furnish him, and even though you may be entitled to his services.