Dependant has a W-2, how do I include that?

[dmward07]

My 15 yr old is a dependant, but received a w-2 from a very part time job through 2016, how and where do i include it in our taxes?

[SidneyP]

You never add your child's W-2 to your own return.

Your dependent child must file their own return if their W-2 income was $6300 or more (2016).  Even if their income was below that level, they'd have to file a return in order to get a refund of withheld taxes.

If your dependent does file their own tax return, be sure they indicate on it that someone else can claim them as a dependent.

Note that the $6300 filing threshold applies only to a dependent's W-2 income.  It does not apply to self-employment income (often reported on a 1099-MISC), or to unearned income (such as interest or dividends).  It does not apply to someone who is not being claimed as a dependent.

Also - states have their own rules as to who must file.  The information above applies to federal returns, but not necessarily to your state tax return.

[Jgc]

My dependent received a 1099B (gains of $390.00)  I believe under the filing threshold for unearned income but received a W2 for $368 as well as a 1099- MISC for $1632.00  Does she have to file a return? The cost of filing through turbotax is $120 because she would have to do "self employed", which is more than half of what she would owe to the IRS. Seems silly.

[AmyC]

She may qualify for the IRS free file program. 

@Jgc

[Jgc]

excellent thank you!