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Form 8814: Parents' Election To Report Child's Interest and Dividends
IRS Form 8814 is the Parents' Election To Report Child's Interest and Dividends, allowing a parent to include a child’s taxable interest, dividends and capital gain distributions on the parent’s return when the child is under age 19 (or under 24 if a full‑time student) at the end of 2025.
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IRS Form 8814 - Parents' Election To Report Child's Interest and Dividends
IRS Form 8814 is the Parents' Election To Report Child's Interest and Dividends, allowing a parent to include a child’s taxable interest, dividends and capital gain distributions on the parent’s return when the child is under age 19 (or under 24 if a full‑time student) at the end of 2025.
Risk Radar
Scan points- 1Failing to report taxable interest on line 1a can trigger an underpayment penalty.
- 2Omitting the child’s name or Social Security number on the form.
- 3Reporting tax‑exempt interest on line 1a instead of line 1b.
- 4Leaving nominee interest adjustments off the line 1a total.
- 5Not attaching Schedule B, Part III, when the child has a foreign financial account.
Plain English
Form 8814 lets a parent put a child’s interest and dividend earnings on the parent’s tax return so the child does not have to file a separate return. It only works if the child’s only income is from interest, dividends, capital gain distributions or Alaska Permanent Fund dividends and the child meets the age rules. The parent must meet the election requirements and report the amounts on the appropriate lines.
Submission Date
- Filing date: 2026-02-02 14:10:48
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you elect to report your child’s income and the child was under age 19 (or under age 24 if a full‑time student) at the end of 2025 and the child’s only income was interest, dividends, capital gain distributions, or Alaska Permanent Fund dividends.
- Do not use this form when the child does not meet the age or income‑type conditions, such as having wages, self‑employment earnings, or other non‑interest/dividend income.
- Check Form 1040 instead when you do not elect to report the child’s income on the parent’s return and the child must file its own tax return.
Form selector
Use this form or another form?
Child has foreign financial account requiring reporting
Parents may need to disclose foreign assets on Form 8938, otherwise penalties apply
✓ Verify foreign asset filing requirement
Child’s address changed since last filing
IRS must be notified of the new address to avoid misdelivery of correspondence
✓ Confirm new address matches IRS records
Reporting child’s income increases parents’ AGI affecting NIIT
Income on line 12 flows into parents’ modified AGI for Net Investment Income Tax calculation
✓ Determine NIIT liability before attaching
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Child’s name
Child’s legal name · Form 8814 header
Child’s social security number
SSN number · Form 8814 field C
Taxable interest (line 1a)
Amount from 1099‑INT · Box 1 of Form 1099‑INT
Qualified dividends (line 2b)
Amount from 1099‑DIV · Box 1b of Form 1099‑DIV
Tax‑exempt interest from private activity bonds
Amount shown in box 9 of 1099‑INT · Box 9 of Form 1099‑INT
Before you submit
- 1Verify the child’s name is entered exactly as shown on the Social Security card.
- 2Enter the child’s correct SSN in field C.
- 3Confirm the taxable interest amount from all 1099‑INT forms is entered on line 1a.
- 4Confirm the qualified dividends amount from all 1099‑DIV forms is entered on line 2b.
- 5Ensure line 12 total is calculated correctly and will be transferred to the parent’s Form 1040 line 3a.
- 6Attach Form 8814 to the parent’s Form 1040, 1040‑SR, or 1040‑NR.
- 7Sign the parent’s return (Form 1040) as required.
How to file this form
- 1Gather child’s 1099‑INT and 1099‑DIV statements — keep them for records.
- 2Fill in child’s name, SSN, taxable interest, and qualified dividends on Form 8814 — verify entries before proceeding.
- 3Calculate line 12 total and note the amount to transfer to parent’s Form 1040 line 3a — record the transferred amount.
- 4Attach completed Form 8814 to the parent’s Form 1040, 1040‑SR, or 1040‑NR — ensure attachment is secured.
- 5Sign the parent’s tax return — signature provides authorization.
- 6Mail the signed return to the IRS address indicated for the filing location — retain mailing receipt as proof.
- 7Store a copy of the entire filing package, including Form 8814, in personal records — proof of filing retained.
Known limitations
- 1Form 8814 cannot be used if the child had any income other than interest, dividends, capital gain distributions, or Alaska Permanent Fund dividends. (Instructions p.1)
- 2Form 8814 cannot be used when the child was 19 years old or older (or 24 and not a full‑time student) at the end of 2025. (Instructions p.1)
- 3Form 8814 cannot be used if the parents are divorced or separated and the custodial parent remarried. (Instructions p.1)
- 4Form 8814 cannot be used by a parent who lives with the child’s other parent but does not have the higher taxable income. (Instructions p.1)
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the 20 25 edition; the instructions direct users to the latest information page at IRS.gov/Form8814.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20 25.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
- Attachment sequence — confirm it reads 40.
Quick Facts
Downloads
After you file
- 1Attach the completed Form 8814 to the parent’s Form 1040, 1040‑SR, or 1040‑NR. (Form p.1)
- 2If box C is checked, transfer the total from line 12 of all Form 8814s to Schedule 1 (Form 1040) line 8z. (Instructions p.4)
- 3If box C is checked, transfer the total from line 15 of all Form 8814s to Form 1040 line 16 and check box 1 on that line. (Instructions p.4)
- 4Retain the Form 8814 and supporting 1099‑INT and 1099‑DIV statements with your tax records. Not stated in the official source — verify on the agency site
Sources
- SRCInstructions p.1 — child must be under age 19 (or under age 24 if a full‑time student) at the end of 2025.
- SRCInstructions p.1 — child’s only income may be interest, dividends, capital gain distributions, and Alaska Permanent Fund dividends.
- SRCInstructions p.1 — if parents are divorced or separated and the custodial parent hasn’t remarried, use the custodial parent’s return.
- SRCInstructions p.1 — if parents are not married but lived together, election only if the filer has the higher taxable income.
- SRCInstructions p.2 — tax‑exempt interest is excluded from line 1a total and reported on line 1b.
- SRCInstructions p.2 — nominee interest is entered with “ND” on the dotted line next to line 1a and excluded from the total.
- SRCInstructions p.3 — ordinary dividends are reported on line 2a using amounts from box 1a of Form 1099‑DIV and include partnership, S‑corp, estate, or trust dividends.
- SRCInstructions p.4 — if box C is checked, add line 12 totals to Schedule 1 (Form 1040) line 8z.
- SRCInstructions p.4 — if box C is checked, add line 15 totals to Form 1040 line 16 and check box 1 on that line.
- SRCForm p.1 — attach Form 8814 to the parent’s Form 1040, 1040‑SR, or 1040‑NR.
Common confusion points
Can I include my child’s capital gain distributions on Form 8814?
The instructions list capital gain distributions as allowed income, but only if they are the child’s only income.
→ Verify the child’s income consists solely of interest, dividends, capital gain distributions, or Alaska Permanent Fund dividends (Instructions p.1).
Which parent’s return should I use when we are divorced?
The rule depends on custodial parent status and remarriage.
→ Confirm the custodial parent has not remarried and use that parent’s return (Instructions p.1).
Do I put tax‑exempt interest on line 1a?
The instructions say tax‑exempt interest is excluded from line 1a total.
→ Enter tax‑exempt interest on line 1b only (Instructions p.2).
My child received interest as a nominee; how do I report it?
Nominee amounts must be labeled “ND” and excluded from the line total.
→ Write the amount with “ND” on the dotted line next to line 1a and do not add it to the line 1a total (Instructions p.2).
Do I need to check box C on Form 8814?
Box C triggers additional totals on the parent’s return.
→ Check box C only if you want line 12 totals on Schedule 1 line 8z and line 15 totals on Form 1040 line 16 (Instructions p.4).
Can I attach Form 8814 to a 1040‑NR?
The form may be attached to 1040, 1040‑SR, or 1040‑NR.
→ Attach Form 8814 to the appropriate parent return (Form p.1).
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Questions about IRS Form 8814
What is IRS Form 8814 used for?
Form 8814 lets a parent put a child’s interest and dividend earnings on the parent’s tax return so the child does not have to file a separate return. It only works if the child’s only income is from interest, dividends, capital gain distributions or Alaska Permanent Fund dividends and the child meets the age rules. The parent must meet the election requirements and report the amounts on the appropriate lines.
Who must file IRS Form 8814?
A parent who meets the election criteria files IRS Form 8814 on their own return; if the parents file jointly, they use the joint return, otherwise the parent with the higher taxable income files.
What information does IRS Form 8814 require?
The form collects the child’s name and Social Security number, taxable interest (line 1a), tax‑exempt interest (line 1b), ordinary dividends (line 2a), qualified dividends (line 2b), and capital gain distributions (line 3), then adds lines 1a, 2a and 3 on line 4.
How do I complete IRS Form 8814?
Enter the child’s name and SSN on the top of the form, then fill Part I lines 1a through 4 with the appropriate interest and dividend amounts. If the child has a foreign financial account or trust, attach Schedule B, Part III, and write “Form 8814” on the dotted line next to line 7a or 8. Sign the tax return as required and file it with the parent’s return.
What happens if IRS Form 8814 is filed incorrectly?
If the election is made for 2025 and the parent’s withholding or estimated tax is insufficient, the IRS may assess a penalty for underpayment of estimated tax.
Can I include my child’s capital gain distributions on Form 8814?
The instructions list capital gain distributions as allowed income, but only if they are the child’s only income. Verify the child’s income consists solely of interest, dividends, capital gain distributions, or Alaska Permanent Fund dividends (Instructions p.1).
Which parent’s return should I use when we are divorced?
The rule depends on custodial parent status and remarriage. Confirm the custodial parent has not remarried and use that parent’s return (Instructions p.1).
Do I put tax‑exempt interest on line 1a?
The instructions say tax‑exempt interest is excluded from line 1a total. Enter tax‑exempt interest on line 1b only (Instructions p.2).
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