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 2013?

Decision (2)

Was your child under age 24 at the end of 2013?

Decision (3)

Was your child a full-time student in 2013?

Decision (4)

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

Decision (5)

Was the child's income less than $10,000?

Decision (6)

Is your child required to file a tax return for 2013 if you do not make this election?

Decision (7)

Is your child filing a joint return for 2013?

Decision (8)

Did the child make any estimated tax payments for 2013?

Decision (9)

Did the child have an overpayment of tax on his or her 2012 return (or on any amended return) applied to the 2013 estimated tax?

Decision (10)

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

Decision (11)

Are you the parent whose return must be used?
Footnote: See Which Parent's Return To Use

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.

Process (b)

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

End

This is the ending of the flowchart.

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