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Business & farm
You don't – your dependent's W-2 isn't reported on your return.
If your unmarried dependent's W-2 earnings exceed his/her standard deduction ($6,300 in 2016), they should file their own return and report the W-2 on their return.
But even if your dependent didn't earn enough to be required to file, s/he may want to file a return to recover any withholdings.
Related Information:
June 4, 2019
2:13 PM