18 year old child, dependent & HS student with W2 income

[RK31]

My child, 18 years old at the end of 2024, had a W2 income of $2500

Taxes withheld: ($46 fed Tax, $37 State Tax, $36 Medicare Tax, $156 Social Security Tax).

She invested all the income to ROTH IRA.

Question:
1. Does child need to file taxes?

2. Or Do I need to add child's income to my return? 

3. If she has to file the return, Can I still claim her as a dependent on my tax return (and get tax credit) since I took care of all her expenses?

Could you please provide guidance? 

[VolvoGirl]

You don't include their income on your return. It would only go on their return if they are required to file one. You can still claim her.   To file a separate return for your dependent you need to set up a new account. Online is only good for one return per account. You can use the same email address for 5 accounts. They can probably use the Free Edition.

Be sure on their return they check the box that says they can be claimed on someone else’s return. If their only income is W2 and under 14,600 they do not have to file a return except to get back any withholding taken out.  If they got a 1099NEC or paid cash they have to file it as self employment no matter how small.

Filing requirements for a dependent
https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...