The IRS filing threshold for unearned income received by a minor child for 2019 $1,100. The Alaska Permanent Fund dividend for 2019 is $1,606. Therefore, you have two options for filing on behalf of the dependent:
- File a return for the dependent child and claim the dividend on 1099-Misc box 3.
- Include the income on your (guardian) return by including Form 8814 in your return.
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