If I need to file for my young chidren because of 1099misc, do i need to create them their own account?

[bwa · Accepted solution]

Yes, you do.  You cannot report their earned income on your return, or use your own account to prepare more than one return.

ETA you cannot add their earned income on your return.

[rjs]

What is the 1099-MISC for? Which box of the 1099-MISC is the income in, and how much is it? Is the 1099-MISC the children's only income? They might not be required to file.

If the income is in box 7 of the 1099-MISC, they are required to file if it is $400 or more.

If the income is in box 3, it is unearned income. If this is the child's only income, and they are your dependents, they are required to file if it is more than $1,050.

If the 1099-MISC is for the Alaska Permanent Fund Dividend, and that is their only income, the children are not required to file this year because the 2016 PFD of $1,022 is less than the filing threshold of $1,050 for unearned income for a dependent.

If the children are not required to file, their 1099-MISC does not have to be reported anywhere.