No, you do not need to show your dependent's income on your tax return. However, if your unmarried dependent's W-2 earnings exceed
his/her standard
deduction ($6,300 in 2016), they should
file their own return and report the W-2 on their return.
But even if your dependent didn't earn enough to be required to
file, s/he may want to file a return to recover any withholdings.
