You never enter your child's W-2 on your own tax return. If his income exceeds the filing threshold for his status (or if he wants to claim a refund of withheld taxes), he must file his own return.
You may still claim him as a dependent, if he qualifies. If he qualifies as your dependent, be sure he indicates that on his own return.
For tax year 2022, the filing threshold for an unmarried dependent with W-2 income only is $12,950.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
