I am sorry to say that the answer to your question is no. You will need to file your childs return for him or her. If you want your child to have an advantage in life, you may want to establish an IRA for your child. With this amount of earnings and then deduct that amount off their taxes. You have until 04.15.00 to fund the IRA and what a great gift for your child future. Just some thing to think about.