You don't. Among other requirements, in order to report your child's income, it must have been solely from interest and dividends (including capital gains distributions and Alaska Permanent Fund dividends) and be less than $11,000 If your child has long term capital gains you cannot report his/her unearned in come on your tax return. They will have to file their own tax return and report all of their income. For additional information on the "Kiddie Tax", click on the following link:
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
