Claiming minors income

[Vanessa A]

If you have minor children that work, you will not claim their income on your return.  If they earned more than $12,950 they will need to file their own return. If they earned less than that and had taxes withheld, they can file a return to claim a refund of the taxes withheld. 

[xmasbaby0]

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

[xmasbaby0]

@MW777 Or are you asking about something else---like investment income your child received?  Or survivor benefits?   Please clarify what kind of income your minor child received.