My daughter (minor) has about 1,900. in income from a 1099-r can i file it with my return or do i have to file seperatly

[Hal_Al · Accepted solution]

 If his/her only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on your return, using form 8814. But a 1099-R does not qualify, so She has to file a separate return. 

You do not report his/her income on your return. If it has to be reported at all, it goes  on his own return. If your dependent child is under age 19 (or under 24 if a full time student), he or she must file a tax return for 2015 if he had any of the following:

1.         Total income (wages, salaries, taxable scholarship etc.) of more than $6,300 (2015).

2.         Unearned income (interest, dividends, capital gains, 1099-R) of more than $1050 (2015).

3.         Unearned income over $350 and gross income of more than $1050

4.         Household employee income (e.g. baby sitting, lawn mowing) over $1900 ($6300 if under age 18)

5.         Other self employment income  over $400

 Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

 He doesn’t get his own $4000 exemption (deduction), when he files. In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section

[MeganS]

You can file it with your return.

[Hal_Al]

No, you can't. see separate answer for details.