Legal Question in Family Law in Illinois

Your inquiry suggests that your teaching text is outdated. The IRS has clear published instructions on the issue of tax obligations of minors. Yes, minors are responsible and can sign their own returns. Age and income may be a factor. Minors can file their own tax returns, or parents can file for them.

Parents may be surprised to learn that a child is a separate taxpayer, even as a minor. If your child has enough income, he or she has an obligation to file a return and pay the tax. Here's a quote from a recent edition of IRS Publication 929:

Generally, the child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return.

When the IRS says "generally," it often means there are exceptions, and that is the case here. We'll look at three issues: who prepares the return, who signs the return, and who pays the tax if any is owed.

Who prepares the return

If the return isn't complicated, and your child is old enough to read and follow instructions, filling out a tax return could be a good learning experience. Naturally, you can help your child prepare the return, or you can handle the task entirely yourself. In fact, the IRS expects you to do so if your child isn't up to the task. If a child cannot file his or her own return for any reason, such as age, the child's parent or guardian is responsible for filing a return on his or her behalf.

Who signs the child's return

Your child doesn't have to be of legal age to sign an income tax return. Any child old enough to sign his or her name can do this. There's a catch, though. If you sign the return and the IRS ends up having questions, they can deal directly with you. If your child signs the return, there will be limits on what they can discuss with you and what actions you can take to resolve any issues, at least until you have a valid power of attorney to act on your child's behalf.

You can read more about this topic at the IRS website or other sites.