You should not claim your child's W-2 or self-employment income on your return even if you claim him as a dependent. The dependent would file his/her own tax return and should check the box Someone else can claim me on their tax return in the personal information section.
For more information see below:
The IRS requires a tax return to be filed for your child if they have:
- unearned income was over $1,050
- earned income was over $6,300, or
- earned and unearned income together total more than the larger of (1) $1,050, or (2) total earned income (up to $6,300) plus $350.
You can learn more about the filing requirement for dependents
here.
