The IRS expects the person whose Social Security number appears on the IRS form 1099-INT to report the income. Do not report the income of your dependent on your personal Federal 1040 income tax return.
A dependent of another taxpayer is required to file his or her own tax return if:
But even if your income falls below these filing requirements, the dependent will want to file their own tax return to get a refund of any federal or state taxes withheld from their paychecks.
The IRS defines earned income as:
The IRS defines unearned income as:
See also this TurboTax Help.
Depending on the amount and if he has any other income you might need to enter it on your return. See this article on How to report and pay the Kiddie Tax
https://ttlc.intuit.com/turbotax-support/en-us/help-article/taxation/report-pay-kiddie-tax-return-year/L3eHvp1n4_US_en_US?uid=lst7rs1c