your income can be reported on your mother's return as long as all the following rules are met. if any one or more are filed you must file your own return
Parent's Election To Report
Child's Interest and Dividends
You may be able to elect to include your interest, dividend income and capital gain distributions
on your mother's return. Then you won't have to file a return.
• You are under age 19 or under age 24 if a full-time student at the end of the year.
• Your had income only from interest and dividends including capital gain distributions and Alaska
Permanent Fund dividends.
• Your gross income was less than $11000.
• You don’t file a joint return for the year.
• You made no estimated tax payment for the year, and no overpayment from the previous year (or from any
amended return) was applied to this year under your name and social security number.
• No federal income tax was withheld from your income under the backup withholding rules.
