two forms for the kiddie tax with the 8814 the parents report the child's income, pay the tax, and child does not file. however, there are additional limitations that may prevent use of this form. then the 8615 must be used
• The child’s only income was from interest and dividends,
including capital gain distributions and Alaska Permanent Fund
dividends.
• The child’s gross income for 2022 was less than $11,500.
• The child is required to file a 2022 return.
• The child does not file a joint return for 2022.
• There were no estimated tax payments for the child for 2022
(including any overpayment of tax from his or her 2021 return
applied to 2022 estimated tax).
• There was no federal income tax withheld from the child’s
income.
* no schedule C income
also if parents are married but didn't file jointly there are additional rules to be able to use 8814
instructions
https://www.irs.gov/pub/irs-pdf/i8814.pdf
