17 year dependent child 1099-INT of 125$

[shashireddy]

Hi,

My child 17 years old opened an individual checking account with his ITIN , the bank gave a 125$ bonus and issued a 1099-INT as a bonus for making more than 10 transactions.

I will be filing jointly/married, and will be claiming my 17 year old kid as dependent . I don't find a way to add his income as part of the joint filing.  The child is a dependent with ITIN not SSN for all tax filing purposes. 

Question now is : 

1. Is there a way to include 17 year old child's 1099-INT in the parent's tax filing ?

(or)

2. Should I file as a parent jointly/married by claiming the child as dependent as I have been doing for years.

    PLUS , additionally file separately for the 17th child 1099-INT  with ITIN.

Thank you in advance 

[SusanY1]

If this is your child's only income, it is below the threshhold to be required to be reported.  Therefore, you don't need to report it on any return.