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.
- Her
unearned income was more than $1,050.
- Her earned income was more
than $6,300.
- Her gross income was more
than the larger of—
- $1,050,
or
- Her earned income (up to
$5,950) plus $350.
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.