You do not enter her W-2 on your tax return.
However, she may have to file her own return.
All taxpayers who are claimed as a dependent on someone's tax return are subject to different IRS filing requirements, regardless of whether they are children or adults. Since a dependent is unable to claim their own exemption, a tax return is necessary when their earned income is more than the standard deduction for a single taxpayer, which in 2016 is $6,300. However, the threshold decreases to more than $1,050 when the dependent's income is unearned, such as from dividends and interest. Additionally, the threshold decreases to $400 for self-employment income.
Note - There are years when you are not required to file a tax return but may want to. If you have federal and states taxes withheld from your paycheck, the only way you can receive a refund is to file a tax return.
edited 01/25/17
