Deductions & credits

at the same IRS link I provided earlier, under the instructions for Line 2b it states: 

 

"Enter on line 2b the combined modified AGI for your dependents who are required to file an income tax return because their income meets the income tax return filing threshold"

 

your child is NOT filing because their income meets the income tax return filing threshhold; they are filing because they meet the SELF EMPLOYMENT tax filing thresshold.