So I think what youre asking is when does minor child need to file their own return? Or can the parent report it on their return?
Turbotax walks through minor child income pretty thoroughly here
https://turbotax.intuit.com/tax-tips/family/at-what-income-does-a-minor-have-to-file-an-income-tax-r...
♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
