No. You do not file income belonging to your dependent on your own federal income tax return. Your return should only include income that is yours and, if Married Filing Jointly, your spouse's.
Your dependent will have to file his own tax return, indicating that he can be claimed as a dependent on someone else's return.
A single dependent under age 65 must file a return if any of
the following apply:
- His unearned income was more than $1,050. Gambling winnings are unearned income.
- His earned income was more
than $6,300.
- His gross income was more
than the larger of—
- $1,050,
or
- His earned income (up to
$5,950) plus $350.
