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):
- their earned income (reported on a W-2) exceeds $12,000, or
- their unearned income (interest, dividends, capital gains, etc.) exceeds $1,050, or
- their business or self-employment net income (gross minus expenses) - usually reported in Box 7 of a 1099-MISC - is at least $400, or
- their gross income (earned plus unearned) exceeds the larger of $1,050 or their earned income (up to $11,650) plus $350.
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.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
