Yes. I understand that. The issue I believe many people are having is that you have to enter the $1114 on two different lines for it to register.
Once you go to Other Income—>child’s income and decide to add to a parents’ return, you need to fill out the dividend information. On the last page, enter the $1114 dividend on the top line AND in the list below enter it on the line that asks for how much of the above is from the Alaska Permanent Fund Dividend.
After that it creates the Form 8814 and transfers any tax to the parents return-in my case it was a $1.00 [taxable income of $14 (amount over $1110) x 10% rate equals $1.40, rounded down to $1).
