This IRS reference explains who must pay the Kiddie Tax. It also explains the circumstances when a parent may report the income on their own tax return: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/taxtopics/tc553">https://www.irs.gov/taxtopics/tc553</a>
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
