Figure 31-A. Can You Include Your Child's Income On Your Tax Return?

Summary: This flowchart is used to determine if you can include your child's income on your tax return.


This is the starting of the flowchart.

Decision (1)

Was your child under age 18 at the end of 2007?

Decision (2)

Is your child required to file a tax return for 2007 if you do not make this election?

Decision (3)

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

Decision (4)

Was the child's income less than $8,500?

Decision (5)

Did the child make any estimated tax payments for 2007?

Decision (6)

Did the child have an overpayment of tax on his or her 2006 return applied to the 2007 estimated tax?

Decision (7)

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

Decision (8)

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

Process (a)

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

Process (b)

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.


This is the ending of the flowchart.

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