If a child’s income is only from investments, there are some times when it can be included on a parent’s return. A child’s income from working is never included on a parent’s return and is only reported on a return in their own name. This does not by itself change whether they qualify to be your dependent, you look at the overall picture including where they live, their age, their student status, and how much support you provide compared with how much of their own support they provide.
