No. You should not include your dependent child’s W‑2 income, SSA‑1099 Social Security benefits, or other income on your tax return.
If your child has income, they may need to file their own return, depending on the amount and type of income they received.
🧒💵 Reporting Rules for a Dependent Child’s Income
🟦 Earned Income (W‑2 wages,1099-NEC, tips, etc.)
- This does NOT go on your return.
- A child with earned income files their own return if they need to claim wages or taxes withheld.
2025 Filing Threshold for Earned Income:
A dependent generally must file a tax return if their earned income exceeds $14,600 (2025 standard deduction for dependents).
🟧 Unearned Income (interest, dividends, investments, etc.)
Unearned income has much lower thresholds because it is taxed differently.
- A dependent must file their own tax return if their unearned income is more than $1,300 (2025).
Examples of unearned income:
- 💳 Bank interest
- 📈 Stock dividends
- 🧾 Capital gains
- 🏦 Bond interest
If your child has unearned income above IRS thresholds, they may be subject to the Kiddie Tax rules.
🟩 Social Security or SSA‑1099 Benefits
- Do not include a child’s Social Security benefits on your return.
- Social Security payments for a dependent child usually are not taxable, unless they have substantial additional income.
🧰 IRS Tool to Help
🖥️ The IRS offers an online questionnaire that helps determine whether your child must file a tax return.
Just search: “IRS Do I Need to File a Tax Return tool.”
👤 Creating a Separate Account for Your Child
If your dependent is required to file their own tax return:
- They must create their own login and account, even if you help prepare the return.