Child's W-2, 1099, or Income
Except in a few rare circumstances, you can't include your child's income on your tax return. Your child's income is reported on a separate tax return.
If your child's income is below a certain amount, your child is not required to file a tax return. However, if he or she had any federal or state tax withheld, you probably want to file a tax return for your child because they may get a tax refund.
Even if your child is filing his or her own tax return, you can still claim your child as a dependent on your tax return if you are eligible to do so.
In a few rare circumstances you may be able to elect to include your child's income on your tax return. You can find out if you qualify on the Child's Investment Income screen.
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