Dependent Child Earned and Unearned Income

[afeckste]

My son is 16 and received a W2 for $476.41 (no federal or state taxes withheld, just social security and medicare) and also has 1099-INT and 1099-DIV totaling $1,110.56.  Last year he only had unearned income and I filed Form 8814 with my return for the amount over $1,050.  Now that he has earned income as well as unearned income, I'm not sure how to file for him on my return or if he needs to file his own return.  Please help me determine what needs to be done. Thank you.

[JotikaT2]

It looks like your son will need to file his own return.

Since your son's unearned income as a dependent is greater than $1,100, he would need to file a tax return.

Filing taxes as a dependent