Do not enter a W-2 for a dependent on your tax return. Your dependent can only enter the W-2 income on his or her own separate return.

It may not be necessary for the dependent to file a return, but it may be beneficial, especially if the dependent qualifies for a refund due to having taxes withheld from wages.

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.