Question - Does a kid, who earned $1,100.00 need to file a tax return?

Answer - Did he get a 1099 form? - If he got a 1099, he will have to report and pay a tax on his self employment income (it's like Social Security Tax)

Answer - Did he get a W-2 form? - If he got a W-2, he will have to file in order to get a refund of any income tax withheld.

A kid actually doesn't need to file a return until the income is $10,000 or more. Married filing separately persons need to file if the income is $3,900 or more. The level for Married filing jointly is $(20,000, for heads of household is $12,850 and for qualified widows is $16,100. Amounts are even higher for senior persons over 65 years of age.

Careful, if you have Self Employment iIncome from your Trade or Business, you must file if such income is $433.13 or more.

And Check out the following:level; which varies depending on your filing status, age and the type of income you receive.

There are some instances when you may want to file a tax return even though you are not required to do so. Even if you don’t have to file, here are seven reasons why you may want to:

Federal Income Tax Withheld You should file to get money back if Federal Income Tax was withheld from your pay, you made estimated tax payments, or had a prior year overpayment applied to this year’s tax.
Making Work Pay Credit You may be able to take this credit if you had earned income from work. The maximum credit for a married couple filing a joint return is $800 and $400 for other taxpayers.
Earned Income Tax Credit You may qualify for EITC if you worked, but did not earn a lot of money.EITC is a refundable tax credit; which means you could qualify for a tax refund.
Additional Child Tax Credit This refundable credit may be available to you if you have at least one qualifying child and you did not get the full amount of the Child Tax Credit.
American Opportunity Credit The maximum credit per student is $2,500 and the first four years of postsecondary education qualify.
First-Time Homebuyer Credit The credit is a maximum of $8,000 or $4,000 if your filing status is married filing separately. To qualify for the credit, taxpayers must have bought – or entered into a binding contract to buy – a principal residence located in the United States on or before April 30, 2010. If you entered into a binding contract by April 30, 2010, you must have closed on the home on or before September 30, 2010. If you bought a home as your principle residence in 2010, you may be able to qualify and claim the credit even if you already owned a home. In this case, the maximum credit for long-time residents is $6,500, or $3,250 if your filing status is married filing separately.
Health Coverage Tax Credit Certain individuals, who are receiving Trade Adjustment Assistance, Reemployment Trade Adjustment Assistance, or pension benefit payments from the Pension Benefit Guaranty Corporation, may be eligible for a Health Coverage Tax Credit worth 80 percent of monthly health insurance premiums when you file your 2010 tax return.