Dependent's income is unearned<$1050, earned<$2400, but gross>earned +$350; if parent completes Form8814 to report unearned, does dependent need to file to report earned?

Unfortunately, you can't use Form 8814 since he has earned income.

Parent's Election To Report Child's Interest and Dividends

You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. If you do, your child will not have to file a return.

You can make this election only if all the following conditions are met.

• Your child was under age 19 (or under age 24 if a full-time student) at the end of the year.
• Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends).
• The child's gross income was less than $10,500.
• The child is required to file a return unless you make this election.
• The child does not file a joint return for the year.
• No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number.
• No federal income tax was taken out of your child's income under the backup withholding rules.
• You are the parent whose return must be used when applying the special tax rules for children. (See Which Parent's Return To Use , earlier.