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.

[KatrinaB]

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.

[needaanswer]

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