You never add your child's W-2 to your own return.
Your
dependent child must file their own return if their W-2 income was
$6300 or more (2016). Even if their income was below that level, they'd
have to file a return in order to get a refund of withheld taxes.
If your dependent does file their own tax return, be sure they indicate on it that someone else can claim them as a dependent.
Note that the $6300 filing threshold applies only to a dependent's W-2 income.
It does not apply to self-employment income (often reported on a
1099-MISC), or to unearned income (such as interest or dividends). It
does not apply to someone who is not being claimed as a dependent.
Also
- states have their own rules as to who must file. The information
above applies to federal returns, but not necessarily to your state tax
return.
