My son, who was 17 in 2015, earned income and paid 1389. in income tax. How come his refund is only going to be $169.00?

[hrycyk]

Past experience is that under 18 don't pay income tax.  He is still in school and earned income working summer and part time.

[TurboTaxJeffrey · Accepted solution]

Being under 18 is not a factor in determining tax liability.  Your son's tax liability is determined by his income less any deductions, and any credits he is entitled to helps reduce the liability.  Once the liability is determined then that is compared to refundable credits, the main one being how much was withheld for income tax purposes.  If the refundable credits are greater than the liability then the difference is a refund.  If the refundable credits are less, then a balance is due.