Find out when minors need to pay income tax and how to file a tax return for a minor child. 2011 Income Requirements for Minors: For the 2011 tax year, which is filed in 2012, minor children claimed as a dependent on your tax return must file their own taxes if they meet any of the following:1  Unearned income is greater than $950. 2  This includes the dividends and interest on savings accounts or investments in the minor child's name.ind out when minors need to pay income tax and how to file a tax return for a minor child. 2011 Income Requirements for Minors: For the 2011 tax year, which is filed in 2012, minor children claimed as a dependent on your tax return must file their own taxes if they meet any of the following: