Do i need to report my 15yr old W2 income on my tax return ?

[skan]

My 15yr old received a W2 for 2021 for $1500.

He is not going to file as his income is less than $12000

Do i need to report his income or don't need to ?

[ColeenD3]

No, you do not report your child's earned income on your return.

[SweetieJean]

He might still need to file a state tax return.

[NCperson]

but if there are withholdings on that $1500... while the IRS does not require the child to file a return, the only way to get any withholdings back is to file.