Federal Tax Form 8814 - Parent's Election to Report Child's Income

Tax Form 8814 is used to report your child's income on your return. If you report it, your child will not have to file a return. You can make this election if your child meets all of the following conditions:

• The child was under age 14 at the end of 2005. A child born on January 1, 1992, is considered to be age 14 at the end of 2005
• The child's only income was from interest and dividends, including capital gain distributions and Alaska Permanent Fund dividends
• The child's gross income for 2005 was less than $8,000
• The child is required to file a 2005 return
• There were no estimated tax payments for the child for 2005 (including any overpayment of tax from his or her 2004 return applied to 2005 estimated tax)
• There was no federal income tax withheld from the child's income

As a parent, in order to qualify to make this election, you must file Form 1040 or Form 1040NR and meet any of the following conditions:

• You are filing a joint return for 2005 with the child's other parent
• You and the child's other parent were married to each other but file separate returns for 2005 and you had the higher taxable income
• You were unmarried, treated as unmarried for federal income tax purposes, or separated from the child's other parent by a divorce or separate maintenance decree. The child must have lived with you for most of the year (you were the custodial parent). If you were the custodial parent and you remarried, you may make the election on a joint return with your new spouse. But if you and your new spouse do not file a joint return, you qualify to make the election only if you had higher taxable income than your new spouse

Form name	Instructions	Form
2007 Federal Tax Form 8814 - Parent's Election to Report Child's Income
2006 Federal Tax Form 8814 - Parent's Election to Report Child's Income	-
2005 Federal Tax Form 8814 - Parent's Election to Report Child's Income	-