A child's Alaska PFD needs to be reported, even if it was their only source of income in 2020.
If your child's total income was exclusively unearned (meaning the Alaska PFD, plus interest, dividends, or capital gains distributions—no wages or other income earned by working) and was less than $11,000, you can either report their PFD on your return or your child can report it on their own return.
See Where do I enter my 2020 Alaska Permanent Fund Dividend (Alaska PFD)? for additional information and discussion of this issue.
