You cannot claim 1099-MISC income on your tax return.
It would go on the child own return if required to file.
2015 Filing requirements for dependents.
Federal Dependent filing requirements: (State requirements may be different)
1) Dependents unearned income was more than $1,050.
2) Dependents earned income was more than $6,300.
3) Dependents gross income was more than the larger of-
a) $1,050, or
b) Dependents earned income (up to $5,950) plus $350.
Or Dependent had net earnings from self-employment of at least $400.
However, if any tax was withheld, then Dependent might want to file anyway to get a refund of the tax withheld.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
