Filing child's 1099-MISC income

[vadim.yarovoy]

My 14 year old child made $6083 in Youtube channel income in 2017, and we received 1099-misc for that amount from Google. I went through the section in TurboTax which asks if I my child needs to file it but the explanation lists earned or unearned income types (wages, tips, interest, etc) that doesn't seem to match our case. Do we have to include her income on our tax return (filing jointly)? Or do we have to file her a separate return?

[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 then he must file a return and pay self-employment tax for Social Security and Medicare.  You may want to use this version of TT for that:

https://turbotax.intuit.com/taxfreedom/