Our 2 teenage daughters worked at a restaurant last summer. 1 earned $3,323.55, other earned $9,697.79. How do I handled their W-2 submission on my return.

[rjs]

You cannot report your daughters' W-2 income on your tax return. They each have to file their own tax return. If the amounts you listed for their W-2 income from the restaurant is their only income, then neither of them is required to file. But they might want to file, even if not required to, in order to get a refund of income tax that was withheld, shown in box 2 and box 17 of their W-2s. The Social Security and Medicare taxes in boxes 4 and 6 cannot be refunded. If they do not file a tax return, then their W-2 does not get reported anywhere.

IMPORTANT: I assume that you claim your daughters as dependents on your tax return. If they file their own tax returns, make sure they each check the box that says someone can claim them as a dependent.