Sometimes, investment interest only that is earned in the child's name can be reported on a parent's tax return, but a child's income earned from WORKING is never reported on a parent's tax return. Always on a return in the child's own name.
If the amount is from a W-2 job, the child does not have to file since the amount is less than $12,350, and if they do file, they will owe no tax (but may get a refund if there was withholding from their paychecks). If the child is self-employed, they need to file.
Either way, the child does NOT check the box for "I can be claimed as a dependent by someone else"; and you don't claim them as a dependent.
