How do i file my dependents gambling winnings

[playedheart]

my dependent won $3k on our vacation and received his w-2g forms. do I need to file his winnings? if so, where would I file it? thank you in advance!

[MichaelMc · Accepted solution]

No. You do not file income belonging to your dependent on your own federal income tax return. Your return should only include income that is yours and, if Married Filing Jointly, your spouse's.

Your dependent will have to file his own tax return, indicating that he can be claimed as a dependent on someone else's return.

A single dependent under age 65 must file a return if any of the following apply:

1. His unearned income was more than $1,050. Gambling winnings are unearned income.
2. His earned income was more than $6,300.
3. His gross income was more than the larger of—
1. $1,050, or
2. His earned income (up to $5,950) plus $350.

[playedheart]

Since he has to file his own gambling winnings, does that mean that I can't claim him as a dependent? I apologize in advance if this is a unintelligent question.

[MichaelMc]

No. If he meets the tests for being a dependent, you can still claim him. He must then file, indicating he is your dependent, and cannot also take his personal exemption.

[playedheart]

Thank you so much! I really appreciate your assistance. Wish me luck in filing this year.

[TomI]

 @MichaelMc, 

What if the dependent is over the age of 65 with social security income less than $12,000 and has gambling winnings ~$5,000.  

Thanks in advance.