If your child has earned income and needs to file a tax return, the DIV will go on her return.
The kiddie tax will not affect your return at $300 income since it is below the threshold of $2500.
If your child did not make enough to file a tax return, she is exempt from the kiddie tax. If her earned income plus $400 is grater than $13,850, she needs to file a return. She can file a return to claim a refund if the amount earned is less.
The IRS has a quick quiz, Do I Need to File a Tax Return? that can verify what you need to do. Be sure to indicate her unearned income from the dividends.
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