Hello my dependent made $2,362 on a 1099 MISC do we have to file? If so where do i input this?

[MinhT · Accepted solution]

You do not report your dependent's income on your tax return.

As the income on form 1099-MISC is over $400, your dependent has to file his/her own tax return as he/she has to pay self-employment tax. He/she has to indicate on the tax return that he/she can be claimed as a dependent by someone else.