You do not report your dependent's earned income from wages or from self employment on your return. If the dependent is a child under the age of 19 or a full time student under the age of 24 and has income from wages reported on a W-2 and the income reported is under $6,300, they do not have to file a federal tax return.
They can file if under the $6,300 amount to get a refund of the federal taxes withheld. If they do file for either the refund or if the wages were greater then $6,300, make sure that they indicate on their tax returns that they can be claimed as a dependent on someone else's return. Also, note that if the income was from self employment, reported on a form 1099-MISC or cash, and the amount is $400 or more they are required to file a return for the income received.
Your state may have other reporting requirements for a dependents income and may be less then the federal requirements, so check with your state tax department website for more information.
You do not report your dependent's earned income from wages or from self employment on your return. If the dependent is a child under the age of 19 or a full time student under the age of 24 and has income from wages reported on a W-2 and the income reported is under $6,300, they do not have to file a federal tax return.
They can file if under the $6,300 amount to get a refund of the federal taxes withheld. If they do file for either the refund or if the wages were greater then $6,300, make sure that they indicate on their tax returns that they can be claimed as a dependent on someone else's return. Also, note that if the income was from self employment, reported on a form 1099-MISC or cash, and the amount is $400 or more they are required to file a return for the income received.
Your state may have other reporting requirements for a dependents income and may be less then the federal requirements, so check with your state tax department website for more information.