You do not report his/her income on your return. If it has to be reported
at all, it goes on his own return. Your dependent must file a tax return for 2016 if
he had any of the following:
1. Total income (wages,
salaries, taxable scholarship etc.) of more than $6,300* (2016).
2. Unearned income (interest,
dividends, capital gains, 1099-R) of more than $1050 (2016).
3. Unearned income over $350
and gross income of more than $1050
4. Household employee income
(e.g. baby sitting, lawn mowing) over $2000
5. Other self employment
income over $400, including box
7 of a 1099-MISC
6. Gross income was at least $5 and his spouse
files a separate return and itemizes deductions
*If her 1099-R plus any other income, except social security, is more than $4050; she cannot be your dependent.
