You never add your child's W-2 to your own return.
Your dependent child must file their own return if their income meets any of the following criteria (2018):
But even if their income falls below these filing requirements, they'll want to file their own tax return to get a refund of any federal or state taxes withheld from their paychecks.
>>If your dependent does file their own tax return, be sure they indicate on it that someone else can claim them as a dependent.
Also - states have their own rules as to who must file. The filing threshold information above applies to federal returns, but not necessarily to state tax returns.
A return must be filed for year 2016 if the individual was single and had gross income greater than $10,350. IRS Publication 501.
If the person is a dependent they HAVE to file if they make over only $6,300. Becuase they don't get to take their own personal exemption of $4,050. 10,350-4,050=6,300.
I apologize: that previous post was not meant to be published! I reread the question - it refers to a dependent, not an individual. Sorry if anyone was misled or confused!