Do I include my child's income on my return?

If your child was under age 19 (or under age 24 if a full time student), is not filing a joint return, and their only income was from interest and dividends, then you may be able to claim their income on your return. The total amount of the child’s income must be less than $9,500 and they must not have had any taxes withheld or have made any estimated tax payments.