IRS Publication 501 — Dependents, Standard Deduction, and Filing Information
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make the election for this child unless the child was a student. Similarly, a child born on January 1, 2002, is considered to be age 24 at the end of 2025; you can’t make the election for this child.)
• Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends).
• The interest and dividend income was less than $13,500.
• Your child is required to file a return for 2025 unless you make this election.
• Your child doesn’t file a joint return for 2025.
• No estimated tax payment was made for 2025 and no 2024 overpayment was applied to 2025 under your child’s name and SSN.
• No federal income tax was withheld from your child’s income under the backup withholding rules.
• You are the parent whose return must be used when making the election to report your child’s unearned income.
For more information, see Form 8814, Parents’ Election To Report Child’s Interest and Dividends, and its instructions.
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