Fill out Form 8814 (Parents' Election to Report Child's Interest and Dividends) online
Form 8814 allows parents to elect to include their child's interest and dividend income (including capital gain distributions) on the parent's own tax return instead of filing a separate return for the child. This simplifies filing but may increase the parent's tax liability.
How to fill out Form 8814 (Parents' Election to Report Child's Interest and Dividends)
Enter the child's information
Fill in the child's name and Social Security number. If reporting for multiple children, file a separate Form 8814 for each child.
Report the child's income
Enter the child's taxable interest in Box A, tax-exempt interest in Box B, ordinary dividends in Box C, qualified dividends in Box D, and capital gain distributions in Box E. These amounts come from the child's Forms 1099-INT and 1099-DIV.
Calculate the tax on the child's income
Subtract the base amount (first $1,300 is tax-free and the next $1,300 is taxed at the child's rate). The remaining income above $2,600 is taxed at the parent's marginal rate. The form calculates the additional tax to add to the parent's return.
Transfer amounts to Form 1040
Add the child's interest and dividends to the parent's income on the appropriate lines of Form 1040. Add the calculated additional tax from Form 8814 to the parent's tax liability on Schedule 2.
About Form 8814 (Parents' Election to Report Child's Interest and Dividends)
Who needs this form
Parents whose child was under age 19 (or under age 24 if a full-time student) at the end of the tax year, the child had only interest and dividend income (including capital gain distributions), and that income was between the filing threshold and $12,500. The child must not have made estimated tax payments.
Where to submit
Attach Form 8814 to the parent's Form 1040 or 1040-SR. File a separate Form 8814 for each qualifying child whose income is being reported on the parent's return.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Electing to use Form 8814 when the child has income types other than interest, dividends, and capital gain distributions (such as wages or self-employment income)
- Not realizing that including the child's income increases the parent's AGI, potentially reducing eligibility for other tax benefits
- Filing Form 8814 when the child's income exceeds $12,500, which requires the child to file their own return with Form 8615 instead
- Forgetting to file a separate Form 8814 for each qualifying child
Frequently asked questions
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Is it always better to report a child's income on the parent's return?
Not necessarily. While Form 8814 simplifies filing by avoiding a separate return for the child, it increases the parent's adjusted gross income (AGI). A higher AGI can reduce or eliminate eligibility for various tax benefits including the Child Tax Credit, education credits, IRA contribution deductions, and Roth IRA contribution limits. Compare both options before making the election.
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