If a dependent child receives an inherited ira distribution, where do I claim it on my tax return? Does the dependent have to file a separate return?>

[DoninGA]

On the Form 1099-R that was received it should have the Social Security number of the child in box labeled Recipient's TIN.  Or is the TIN different than the child's SSN?

[iluvballoonz]

His social is on the 1099-R, but does he have to file a return or since he's my dependent, i do I show that he had earnings?

[DoninGA]

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@iluvballoonz wrote:

His social is on the 1099-R, but does he have to file a return or since he's my dependent, i do I show that he had earnings?

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No, you do not report the child's income reported on the Form 1099-R on your tax return.

[DoninGA]

If the amount received by the child is $13,850 or less they do not file a tax return, unless federal income taxes were withheld then a return should be filed to get a refund of the taxes withheld.

[iluvballoonz]

That's what I was hoping to hear.  Thank you.

[dmertz]

This is unearned income.  A dependent with unearned income of more than $1,250 (not $13,850) is required to file.

[DoninGA]

@iluvballoonz The answer from @dmertz is correct and I was mistaken.  A tax return is required.

Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust.