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You do not report earned income belonging to your dependents on your tax return.
If your child is being claimed as a dependent, she must file a return if any of the following apply.
If your child has earnings from self-employment of $400 or more, she must file a tax return and pay self-employment tax (the employer's and employee's share of Social Security and Medicare taxes) on that income.
"Qualifying relative" dependents (such as your parents) may have higher filing thresholds, depending on age or blindness. For more information, please refer to IRS Pub. 501 Exemptions, Standard Deduction, and Filing Information.
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