I am claiming my son who just turned 19. He had gambling winnings of $1,900, he had no other income for the year. Do I have to claim that as my income?

[TomD8 · Accepted solution]

No, do not put your son's gambling winnings on your return.  That is his income, not yours.  The fact that you're claiming him as a dependent makes no difference.  Normally with that amount of winnings he would receive a Form W-2G.

[dyman2128]

He received a W-2G so if he doesn't file taxes, we don't do anything with that form?

[TomD8]

If that $1900 is his total income for 2016, he wouldn't be required to file a federal return.  However, if the W-2G shows federal taxes withheld, your son would have to file a return in order to get them refunded.  If he does file, make sure he indicates on his return that someone else can claim him as a dependent.  Note that your state filing requirements may be different.