How much interest income can my dependent child earn before being required to file a return?
Either your child must file or you must report your child's income on your own return if your child's income totals more than $1,900 from these sources:
Dividends — including Alaska Permanent Fund dividends
Other investment income
Use Form 8615 to figure the tax on your child's investment income.
If your child's investment income is more than $1,900 and less than $9,500 , you can elect to include the income on your return. You'll use Form 8814, and your child won't need to file a return.
If your child has other types of income, you must file a return for the child. You can't report the income on your return. Other income includes earned income or capital gains / losses from stock sales.
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This advice is for general information purposes only and may not apply to you. Every tax situation is different. This is not intended to be legal advice. Taxpayers should consult an H&R Block Tax Professional regarding their individual tax situation.