Do I have to report my dependents income?

[semper1982]

My dependent is 16, did not make enough to be required to file a tax return, and didn't have any federal withholding.

[xmasbaby0]

MY DEPENDENT HAD A JOB

If your dependent has a W-2 for his after-school job, summer job, etc. you do not include the information on your own return. You can still claim your child as a dependent on your own return.  He/she can file his own return for a refund of some of his withheld wages (he won’t get back anything for Social Security or Medicare), but MUST indicate on it that he can be claimed as a dependent on someone else’s return.  (Supervise this closely or prepare it for him!)

If your dependent’s earnings were over $400 and were reported on a 1099Misc or 1099NEC then he must file a return and pay self-employment tax for Social Security and Medicare.

You might also want to use free software from the IRS Free File versions:

https://apps.irs.gov/app/freeFile/

[Mike9241]

there's a difference between a w-2 and a 1099-NEC or MISC. if he's below the income threshold and only got  w-2s he does not have to file. However, if he got 1099-NEC or 1099-MISC and the total is more than $400 he has to file because he will owe self-employment tax

[SteamTrain]

...ANNND...states may have different limits.

....PA in particular, has an extremely low income minimum , above which one has to file.....even if they owe nothing.

[Hal_Al]

Q. Do I have to report my dependents income?

A. No.

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 2022 if he had any of the following:

1.          Total income (wages, salaries, taxable scholarship etc.) of more than $12,950 (2022) ($13,850 2023).
2.          Unearned income (interest, dividends, capital gains, unemployment, taxable portion of 529 distribution) of more than $1150 (2022) ($1250 2023)
3.          Unearned income over $400 and gross income of more than $1150 (2022) $1250 (2023)
4.          Household employee income (e.g. baby sitting, lawn mowing) over $2300 ($12,950 if under age 18)
5.          Other self employment income over $432, including money on a form 1099-NEC

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. 

In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.

*If his 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. Enter at Less common income / Child's income.