How do I file? A 4 year old and 6 year old receive from Teachers Retirement $2040.00 and Social Security of $2892.00. Total $4,932.00 from their deceased Mother.

Since your children have unearned income greater than $1,050, they are required to file a tax return. When you file their tax returns make sure to indicate that they are being claimed as a dependent. Otherwise, your return will be rejected when you file. The questions related to dependency are found at the beginning of the tax return. Please view my (screenshot) below for reference.

Where do I find line 37 on Form 1040?  I can't find it and it is driving me nuts.