You do not report your dependent's income on your tax return.
As the income on form 1099-MISC is over $400, your dependent has to file his/her own tax return as he/she has to pay self-employment tax. He/she has to indicate on the tax return that he/she can be claimed as a dependent by someone else.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
