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

Use Tax Form 8814 if you elect to report your child’s income on your return. If you do, 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 19 (or under age 24 if a full-time student) at the end of 2008. “Student” is defined below.
• 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 2008 was less than $9,000.
• The child is required to file a 2008 return.
• The child does not file a joint return for 2008.
• There were no estimated tax payments for the child for 2008 (including any overpayment of tax from his or her 2007 return applied to 2008 estimated tax).
• There was no federal income tax withheld from the child’s income.

Form name	Instructions	Form
2008 Federal Tax Form 8814 - Parent's Election to Report Child's Interest and Dividends
2007 Federal Tax Form 8814 - Parent's Election to Report Child's Interest and Dividends
2006 Federal Tax Form 8814 - Parent's Election to Report Child's Interest and Dividends	-
2005 Federal Tax Form 8814 - Parent's Election to Report Child's Interest and Dividends	-