Do not include their income on your tax return. Their income will go on their own returns, if they are required to file. If this is their only income, it is not required to be reported anywhere.
In case they do have other income, you may wish to share these with their parents to determine if a tax return must be filed.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
