Income reported on a 1099-R is considered 'unearned income'. If your child's unearned income exceeds $1,100, they need to file their own return.
Click this link for details on When Does a Minor Need to File a Tax Return
However, a parent can elect to claim the child's unearned income on the parent's return if the child is not required to file.
Click this link for more info on Reporting Children's Unearned Income.
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