Where Do I Report My Dependent's Income from a W-2?

If you qualify to claim a child, a parent or other person as a dependent on your return, and they received a W-2, you do not report their W-2 income on your tax return.

Your dependents report W-2 income on their own individual returns.

Even if they are not required to file a tax return, they can file to recover any withholding.

Your dependent might need to file a return if:

• The dependent is not married, under age 65, and had:
  • Earned income of more than $5,950
  • Unearned income (from investments) over $950
• The dependent is not married, over age 65, and had:
  • Earned income of more than $7,400 ($8,850 if also blind)
  • Unearned income of more than $2,400 ($3,850 if also blind)