It depends, if the amount of the dividends is less than $1,100 then a return does not need to be filed to report the unearned income on the 1099-DIV. If the dividends are more than $1,100 but less than $11,000, then you can include your child's income on Form 8814 and include it with your return. Your son will not need to file a return then. IRS Publication 929 discusses tax Rules for Children and Dependents.
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