If a person is not married and is required to file a tax return, they can only file it for themselves (one person).
If they (you) are married as of 12/31/2021, you must file married - either jointly or separately.
You should not report income paid to a child on your return.
If a child has income, they may need to file a return.
If a child files a return, and they can be claimed as a dependent on someone else's return they should be sure to check the box stating that someone else can claim them as a dependent.
To determine if you or a child needs to file a return, I suggest you do the following for each person who has income:
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 the 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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