Child 1 had $162.00 in wages from part time job in December. Child 2 had $426.00 in wages and has a 1098-T. Do I put that on my return? Do I do a return for them?

[MichaelMc · Accepted solution]

You do not report earned income belonging to your dependents on your tax return. You child only needs to file a tax return if they have enough income to meet the filing threshold described below.

If your child is being claimed as a dependent, she must file a return if any of the following apply.

1. Her unearned income was more than $1,050.
2. Her earned income was more than $6,300.
3. Her gross income was more than the larger of—
1. $1,050, or
2. Her earned income (up to $5,950) plus $350.

If your child has net earnings from self-employment of $400 or more, she must file a tax return and pay self-employment tax (the employer's and employee's share of Social Security and Medicare taxes) on that income.

You should include on your tax return the information from Form 1098-T for any child you claim as a dependent.