Dependent Earnings on parents tax return?

[ILLMAS]

Client wants to include his child earned income on his tax return so that the IRS can just deduct whatever is owed from his refund, I did some research and it seems the child is responsible for his/her return and any penalties and interest. I need to get back to the client and I just wanted to confirm it's not possible, only if there were some investments, then those could be included on the parents tax return.

From Pub 929

Responsibility for Child’s

Child’s earnings. For federal income tax purposes, the

Return income a child receives for his or her personal services

(labor) is the child’s, even if, under state law, the parent is

Generally, the child is responsible for filing his or her own

entitled to and receives that income.

tax return and for paying any tax, penalties, or interest on

If the child does not pay the tax due on this income, the

that return. If a child cannot file his or her own return for any

parent may be liable for the tax.

reason, such as age, the child’s parent or guardian is

responsible for filing a return on his or her behalf.

[Lion EA]

If the child's income doesn't qualify for Form 8814 on the parents' return (interest and dividends only, age, etc.), then a separate return for the child is required. TTB 12-9 gives you a summary and lists cites, or just use Form 8814 instructions to explain to the parents how the child must report.

[mcb39]

That is correct. The child must file his or her own return. If any taxes were withheld, there could be a refund due the child. Your client would have a mess if he tried to include it in his return. The SS numbers would not match and would eventually trigger a CP, most likely. Also, the SS withheld will have been credited to the child's account.