Figure 1. Can You Include Your Child's Income On Your Tax Return?

Summary: This flow chart helps decide if you can include your child's income on your tax return.

Start

This is the starting of the flowchart.

Decision (1)

Was your child under age 19 at the end of 2012?

IF Yes Continue To Decision (4)
IF No Continue To Decision (2)

Decision (2)

Was your child under age 24 at the end of 2012?

IF Yes Continue To Decision (3)
IF No Continue To Process (b)

Decision (3)

Was your child a full-time student in 2012?

IF Yes Continue To Decision (4)
IF No Continue To Process (b)

Decision (4)

Was the child's only income interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends)?

IF Yes Continue To Decision (5)
IF No Continue To Process (b)

Decision (5)

Was the child's income less than $9,500?

IF Yes Continue To Decision (6)
IF No Continue To Process (b)

Decision (6)

Is your child required to file a tax return for 2012 if you do not make this election?

IF Yes Continue To Decision (7)
IF No Continue To Process (b)

Decision (7)

Is your child filing a joint return for 2012?

IF Yes Continue To Process (b)
IF No Continue To Decision (8)

Decision (8)

Did the child make any estimated tax payments for 2012?

IF Yes Continue To Process (b)
IF No Continue To Decision (9)

Decision (9)

Did the child have an overpayment of tax on his or her 2011 return (or on any amended return) applied to the 2012 estimated tax?

IF Yes Continue To Process (b)
IF No Continue To Decision (10)

Decision (10)

Was any federal income tax withheld from the child's income (backup withholding)?

IF Yes Continue To Process (b)
IF No Continue To Decision (11)

Decision (11)

Are you the parent whose return must be used?

Footnote: See Which Parent's Return To Use

IF Yes Continue To Process (a)
IF No Continue To Process (b)

Process (a)

You can include your child's income on your tax return by completing Form 8814 and attaching it to your return. If you do, your child is not required to file a return.

Continue To End

Process (b)

You cannot include your child's income on your return.

Continue To End

End

This is the ending of the flowchart.

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