What age does my child need to be to elect to report their investment income on my return?

You may claim your child's investment income on your return if he or she is 18 years old or younger (or age 23 or younger if a student).

Note: A child born on January 1st is considered as having his or her birthday on December 31st. So if your child turned 19 on January 1, 2026, he or she is considered age 19 for your 2025 tax return.

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