ROTH IRA is more important

挣那几点social security并不重要。但是如果6000元进了ROTH IRA，四十年以后就是几十万。

1. Your child file his own tax return, and you can still claim him as dependent.

2.  He claim the income, pays payroll tax or self-employment tax. 

3  All his income under 6000 can go into a ROTH IRA account.