Q. Does that mean that, for 2023, I can split the reporting of the $8,500 scholarship - on his return, report $5,600 so that his total income doesn't go above the $13,850 standard deduction and report the remaining $2,900 on my return?
A. No. You are not allowed to report any of his income on your return*. It must go on his tax return.
*If his only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on your return, using form 8814.
