Child, age 10, has unearned income ($9,500) other than Interest and Dividends. Can child"s earnings be included on Parents return, (parents are filing jointly)? return

[rovkydog1951]

The unearned income came from estate k-1 schedule, is titled as "other portfolio nonbusiness income".  I believe the source was grantors pre-tax IRA account.

[LeticiaF1]

The IRS allows parents to elect to report your child's interest, ordinary dividends, and capital gains distributions on their return.  If the income your child received does not fall into those categories, you will not be able to claim your child's income in your return.  

Your child will be required to file his/her own return because he/she is above the filing requirements for a dependent (see the amounts below).  Make sure that when you file your child's return you mark that someone else is claiming him/her as a dependent.  

• Your earned income (money you made by working) exceeds $13,850
• Your unearned income (interest, dividends, capital gains, etc.) exceeds $1,250
• Your business or self-employment net income (gross minus expenses) is at least $400
• Your gross income (earned plus unearned) exceeds the larger of $1,250 or your earned income (up to $13,450) plus $400

For more information on both the Kiddie Tax and filing requirements see the following TurboTax help articles:

What is the Kiddie Tax?

Do I need to file my own taxes if I'm a dependent?