If my 14year old, had a part time job last year. He made roughly $390. Do I have to do something for his W2 or do I just claim him like always?

[VolvoGirl · Accepted solution]

You don't include their income on your return. It would only go on their return if they are required to file one.  If their only income is W2 and under 13,850 they do not have to file a return except to get back any withholding taken out.

Filing requirements for a dependent

https://ttlc.intuit.com/community/children-dependents/help/do-i-need-to-file-my-own-taxes-if-i-m-a-d...

[DoninGA]

Claim him as a dependent as you normally would.  You do not enter any of his earned income on your tax return.  He does not file a tax return since his income is below the income amount for filing.