If your dependent child has income in 2019, you do not report your child's income (form W-2) on your tax return.
You can still claim him/her as a dependent if he/she did not provide more than half of his/her own support for the year and he/she was under 19 at the end of 2019 (or under 24 and a full time student).
Your child is not required to file a tax return if wages on W-2 are less than $12,200. However, if he/she had tax withheld, he/she can file a tax return to obtain a refund of those taxes withheld. He/she has to indicate on the tax return that he/she can be claimed as a dependent by someone else.
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