I have a dependent college freshman. She worked during the summer but only earned about $2000 so I wasn't going to prepare a tax return for her. However, she received a 1099Q and a 1098T in her SSN. Do I have to report these on a return under her name or can they be included in my return? I also read through IRS Pub 970 and figured out the taxable earnings on the 1099Q, about $4500. That amount combined with her work earnings still don't put her over the $12000 limit to file so do I just not file for her?
