child was 17 and turned 18 during 2012, the year in question
Just to clarify: are these social security survivors benefits the child in question is receiving? If so, then those benefits may be subject to tax depending on how much other income the child had. If the benefits, plus any other income, exceed the filing threshold, then the child will have to file a tax return. The IRS has a page on its website that discusses some of the basics on how survivor's benefits are taxed here: http://www.irs.gov/Help-&-Resources/Tools-&-FAQs/FAQs-for-Individuals/Frequently-Asked-Tax-Questions-&-Answers/Social-Security-Income/Survivors'-Benefits/Survivors'-Benefits
See if that information doesn't help to resolve your question.
My answer does not constitute legal advice and may not be relied upon by anyone for any purpose and does not constitute an attorney/client relationship or an offer to form such a relationship. This disclaimer is intended to be fully compliant with the requirements of Treasury Department Circular 230 and the terms thereof are fully incorporated by reference. If you wish to consult with me please contact me at dana@nytaxcounsel or visit my website at www.nytaxcounsel.com
The wise Mr. Atchley is, of course, correct. The filing threshold for single person is $22,100.
I agree with the answer from Dana Whitney Atchley
No attorney-client relationship is created as a result of this submission. The information and answer provided is of a general advisory nature based on the limited information provided and should not be constured as formal legal advise.