I'm a bit confused. Is it the 12 year old who is filing his father's income tax returns that claim a $45,000 dollar income?
If that's the case, his dad should buy the TurboTax software or take his taxes to HR Block.
I'm amazed that this dad makes his kid do the family taxes! Someone call social service....pronto! Filing taxes is cruel and unusual punishment for an adult, but to make a 12 year old do it would constitute child abuse.
/sarc.
I was helping my mother in her tax practice when I was 12 ... and look how I turned out.