there are two ways to report the child tax - they file their own return and use form 8615 to computer their tax $2200 of unearned income is exempt
the other, which can only be done if the child has no earned income is for the parent to include the child income on their return through form 8814
$0 through $1100 exempt
$1101 to $2200 first subtract $1100 and then multiply by 10%
$2201 to $11000 subtract $2200 this is taxed at parents rate
you're using the 8814 method so the child tax would be $110.
8814 can't be used if unearned income of a child is more than $11000
