Kiddie Tax
Certain children with unearned income (such as interest, dividends, or capital gains) are taxed at higher rates.
In some cases, the child's income can be reported on the parent's tax return using Form 8814. See What child income can I elect to report on my return?
In other cases, the child must file their own tax return and report their unearned income on Form 8615. See Tax for Certain Children Who Have Unearned Income (Form 8615)
If your child needs to file their own tax return, see Child's Tax Return
In some cases, the child's income can be reported on the parent's tax return using Form 8814. See What child income can I elect to report on my return?
In other cases, the child must file their own tax return and report their unearned income on Form 8615. See Tax for Certain Children Who Have Unearned Income (Form 8615)
If your child needs to file their own tax return, see Child's Tax Return
