Get Instructions For Form 8814 (2023)Internal Revenue Service

If your child's only income is interest and dividend income (including capital gain distributions) and totals less than $12,500, you may be able to elect to include that income on your return rather than file a return for your child. See Form 8814, Parents' Election To Report Child's Interest and Dividends.

When you report your child's interest and dividend income on your return, file Form 8814 with your return. If your child files their own return and the kiddie tax applies, file Form 8615 with the child's return.

To make the election, complete and attach Form(s) 8814 to your tax return and file your return by the due date (including extensions). A separate Form 8814 must be filed for each child whose income you choose to report on your return. You can make the election for one or more children and not for others.

Desktop: Form 8814 - Parents' Election to Report Child's Interest and Dividends. Parents may elect to include their child's income from interest, dividends, and capital gains with their tax return as long as the total taxable interest, dividends, and capital gains are less than $12,500.

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This form is used to report and calculate the tax liability of minors who have investment income exceeding certain thresholds set by the IRS. The purpose of this form is to ensure that minors do not use their lower tax brackets to reduce their tax liability on unearned income from investments.

For children under age 18 and certain older children described below in Who Must File, unearned income over $2,500 is taxed at the parent's rate if the parent's rate is higher than the child's. If the child's unearned income is more than $2,500, use Form 8615 to figure the child's tax.

When you report your child's interest and dividend income on your return, file Form 8814 with your return. If your child files their own return and the kiddie tax applies, file Form 8615 with the child's return.