If your children receive income reported on a 1099, you must file separate tax returns for them in their own names.
You don't say what kind of 1099. If a child's only income is interest and dividends (1099-INT or 1099-DIV), then you can make a choice to include their income on your tax return instead of filing separate returns for the children. However, if they have investment income (1099-B), prizes or awards (1099-MISC), income from working (1099-NEC) or are beneficiaries of a retirement account (1099-R), then each child must file a separate return in their own name reporting their own income. Most of the time, a child having income and filing a return does not interfere with you claiming them as a dependent.
