You would not enter a W-2 for a dependent on your tax return. Your dependent would enter the W-2 income on his or her own separate return.
While it may not be necessary for the dependent to file a separate return, it may be beneficial if the dependent had taxes withheld and would have a refund.
To determine if your child is required to file a tax return, you can refer to the IRS Instructions for Form 1040
and review Chart B For Children and Other Dependents
, in the Filing Requirements
section of the instructions.