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Business & farm
You do not include your child's K-1 income on your tax return.
You can walk through this tool: https://www.irs.gov/uac/do-i-need-to-file-a-tax-return to determine if he has a separate filing requirement for the income.
You are still able to claim them as dependents on your return if they are required to file.
‎June 6, 2019
3:36 AM