If the Alaska Permanent Fund Dividend 1099-Misc has been issued to your child under their social security number, you have the following options:
1.Report it on your return using Form 8814. Look for the topic Child's Income (Under Age 24) under Less Common Income(only available if your child's only income was from interest and dividends, including capital gain distributions and Alaska Permanent Fund dividend).
2.Have your own child file their own tax return.
