With the 2018 annual income tax filing season in, some people begin wondering about the personal income tax (PIT) treatment of a dependent student employed in the summer. There are quite a few questions about this, but the aggregated answers are nowhere to be found. In this article, we will answer a few topical questions, for example: • How does a student’s work affect the parent’s PIT liability? • Can a student recover any overpaid PIT and to what extent? • Has such work created an underpayment or overpayment of tax?