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Form 8814: Parents' Election To Report Child's Interest and Dividends
IRS Form 8814 is Parents' Election To Report Child's Interest and Dividends, used to elect reporting a child’s income on the parent's return. This election can be made if the child was under age 19 (or 24 if full-time student) at year-end.
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IRS Form 8814 - Parents' Election To Report Child's Interest and Dividends
IRS Form 8814 is Parents' Election To Report Child's Interest and Dividends, used to elect reporting a child’s income on the parent's return. This election can be made if the child was under age 19 (or 24 if full-time student) at year-end.
Risk Radar
Scan points- 1Ensure the child meets all conditions: under age 19 (or 24 if full-time student) AND income is only from interest/dividends.
- 2Failing to include tax-exempt interest on Line 1b (while including it elsewhere).
- 3Including nontaxable amounts in the total for Line 1a without noting the adjustment type.
- 4Not reporting foreign financial account details if required by child's income.
- 5Using the wrong parent’s return when parents do not file jointly.
Plain English
This form allows parents to choose to report their child's interest and dividend income directly onto their own tax return instead of requiring the child to file a separate return. If this election is made, the child avoids filing a return for that year. This applies if the child’s only income was from interest and dividends.
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 electing to report your child’s interest and dividends on your return, allowing the child not to file a return themselves.
- Do not use it if the child's only income was not from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends).
- Check Form 8938 instead when reporting your child’s foreign financial account because you have an interest in those assets.
Form selector
Use this form or another form?
Surviving parent remarried
The new spouse is treated as the child’s other parent, and rules for Custodial parent remarried apply.
✓ Check instructions on page 2.
Child has tax-exempt interest from private activity bonds
This income must be accounted for when determining if you owe the AMT.
✓ Show this amount in box 9 of Form 1099-INT.
Filing a joint return with spouse
Enter both names on Form 8814, but use the SSN of the person listed first on your return.
✓ Verify name order matches tax return filing.
Deadline or filing window
This election applies for a specific tax year, such as 2025. If you make this election for 2025 and don't have enough tax withheld or paid, you may face penalties. For plans covering 2026, increasing withholding or estimated payments can prevent the penalty.
Checklist
What you need before filling it out
Child's Age/Status
Child was under age 19 (or under age 24 if full-time student) at end of 2025 · Instructions p.1
Type of Income
Only income must be from interest and dividends, including capital gain distributions and Alaska Permanent Fund dividends · Instructions p.1
Tax Benefits Lost (Example)
Additional standard deduction of $2,000 if the child is blind · Instructions p.2
NIIT Inclusion Rule
All net investment income included on line 12 (except Alaska Permanent Fund dividends) is included in parents’ NIIT · Instructions p.2
Qualified Dividends Reporting
Enter on Form 8814, line 2b; include amount from line 9 on parent's Form 1040, 1040-SR, or 1040-NR, line 3a · Instructions p.3
Before you submit
- 1Verify that all income reported for the child is only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends).
- 2Confirm the child met the age requirement: under 19 or under 24 if a full-time student as of year-end.
- 3If filing jointly, ensure both names are listed on Form 8814, but use the SSN of the person whose name is first on your return.
- 4Enter all taxable interest income received by the child in 2025 on line 1a.
- 5Enter all qualified dividends received by the child in 2025 on line 2b.
- 6If filing with a foreign financial account, confirm you are aware that Form 8938 may also be required.
- 7Ensure this form is attached to your parent's Form 1040, 1040-SR, or 1040-NR.
How to file this form
- 1Complete the Name(s) and Social Security Number section by entering both names (if applicable) and the SSN of the first listed person.
- 2Enter all taxable interest income your child received in 2025 on line 1a.
- 3Enter all qualified dividends your child received in 2025 on line 2b.
- 4Ensure you have accounted for any specific situations, such as a surviving parent remarrying or having tax-exempt interest from private activity bonds.
- 5Attach the completed Form 8814 to your parent's relevant income tax return (Form 1040, 1040-SR, or 1040-NR) and submit it.
Known limitations
- 1The election applies only if the child's sole income was from interest and dividends, including capital gain distributions and Alaska Permanent Fund dividends.
- 2If parents are not married but lived together with the child during the year, the election is valid only if the filing parent has the higher taxable income.
- 3Tax-exempt interest must be reported on line 1b of Form 8814; it should not be included in the total for line 1a.
- 4If a child received tax-exempt dividends from a regulated investment company, those amounts should be shown in box 8 of Form 1099-INT.
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 current edition is 20/25, and users should check IRS.gov/Form8814 for the latest information regarding Form 8814 and its instructions.
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 (though the form attaches to Form 1040, 1040-SR, or 1040-NR).
- Signature — Not explicitly required on this page excerpt, but it is implied for filing.
- Form Number — confirm the revision reads 8814.
Quick Facts
Downloads
After you file
- 1Attach Form 8814 to the parents’ Form 1040, 1040-SR, or 1040-NR.
- 2Keep a copy of the filed Form 8814 for record keeping.
- 3If checking box C on line C, remember to add amounts from line 12 onto Schedule 1 (Form 1040), line 8z, noting 'Form 8814' and the total.
- 4If checking box C on line C, also add amounts from line 15 onto Form 1040, 1040-SR, or 1040-NR, line 16, and check box 1 there.
Sources
- SRCInstructions p.1 — The purpose of Form 8814 is to elect to report a child’s income on the parent's return, which allows the child not to file a return.
- SRCInstructions p.1 — A child qualifies if they were under age 19 (or under age 24 if a full-time student) at the end of 2025.
- SRCInstructions p.1 — If parents are divorced or legally separated, use the return of the custodial parent who hasn't remarried.
- SRCInstructions p.2 — Do not include tax-exempt interest in the total for line 1a, but include it on line 1b.
- SRCInstructions p.3 — Ordinary dividends should be shown in box 1a of Form 1099-DIV and are entered on line 2a of Form 8814.
- SRCForm p.1 — The form must be attached to parents’ Form 1040, 1040-SR, or 1040-NR.
Common confusion points
Which parent's return should be used if parents are divorced/separated?
Use the return of the custodial parent who has not remarried.
→ Check for custody status and remarriage.
What do you put on line 1a vs. line 1b regarding interest?
Line 1a totals interest *excluding* tax-exempt interest; Line 1b includes all interest, including tax-exempt amounts.
→ Review the instructions carefully when totaling amounts.
How do I report nominee distributions?
Enter the amount and add 'ND' on the dotted line next to line 1a or line 2a (depending on the income type).
→ Ensure you do not include these nominee amounts in the total for that respective line.
What if there is an OID adjustment?
If Original Issue Discount (OID) is less than the amount shown on Form 1099-OID, enter the nontaxable portion next to line 1a with 'OID adjustment'.
→ Verify this calculation against your child's Form 1099-OID.
What about dividends from partnerships/S corps?
Include these ordinary dividends in the total for line 2a of Form 8814.
→ Ensure you are reporting all sources of ordinary dividends.
If more than one Form 8814 is attached, what must be checked?
Box C on line C must be checked to indicate multiple forms are being filed together.
→ Confirm the checkmark matches the number of forms submitted.
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Questions about IRS Form 8814
What is IRS Form 8814 used for?
This form allows parents to choose to report their child's interest and dividend income directly onto their own tax return instead of requiring the child to file a separate return. If this election is made, the child avoids filing a return for that year. This applies if the child’s only income was from interest and dividends.
Who must file IRS Form 8814?
Parents must file IRS Form 8814 if they elect to report their child’s income on their return. If parents are unmarried but lived together, the parent with the higher taxable income qualifies to make the election.
What information does IRS Form 8814 require?
Part I of Form 8814 collects the child's interest and dividends to report on your return. The form also requires identifying the child’s name and social security number (SSN).
When is IRS Form 8814 due?
The filing deadline is not explicitly stated, but if you make this election for 2025, it applies to that tax year.
Where do I file IRS Form 8814?
The official source does not specify a routing address or service center; the filer must submit Form 8814 with their income tax return.
How do I complete IRS Form 8814?
First, complete Part I by entering your child's taxable interest (Line 1a), tax-exempt interest (Line 1b), ordinary dividends (Line 2a), qualified dividends (Line 2b), and capital gain distributions (Line 3). Then, add these amounts on Line 4. The form requires the parent to sign it before sending.
What happens if IRS Form 8814 is filed incorrectly?
If an election is made for 2025 and insufficient tax was withheld or paid, the parent may be subject to a penalty. If planning for 2026, increasing withholding/estimated payments can help avoid this penalty.
Which parent's return should be used if parents are divorced/separated?
Use the return of the custodial parent who has not remarried. Check for custody status and remarriage.
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