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Deductions & credits
For a college student that is your dependent, you do not report any of their W-2 or 1099 income on your tax return. The student will file their own tax return - and only if they are required to do so.
The parent of the dependent will report all education stuff on the parent's return, to include scholarships, grants, 529 distributions and any other 3rd party income not earned by the student, that is used for education. There are situations where the student would report the education stuff, instead of the parent. But there is no situation where the parent will report income that is "earned" by the student during the tax year.
‎September 28, 2022
6:48 PM