Generally, You report your dependent's income on their income tax return, not on yours.
To determine if your dependent needs to file:
Use the IRS conversation at https://www.irs.gov/help/ita/do-i-need-to-file-a-tax-return
Click the "Begin" button at the bottom of the page and enter their information.
The result will tell you if they needs to file.
You can also refer to https://www.irs.gov/publications/p501#en_US_2021_publink[phone number removed]
In this link, it is addressed under "Who Must File."
Also https://www.irs.gov/taxtopics/tc553 addresses some more unusual situations regarding a dependent's unearned income.
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