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Level 4
posted Jul 13, 2025 11:55:52 AM

Do I need to file form 8814?

My 19-year-old child is a full-time student by the end of 2024.  He only has $400 in interest and $200 in 2024. No other income.  Do I need to file Form 8814? I looked at the instruction, it says :

 

" You can make this election if your child meets all of the following conditions.
• The child was under age 19 (or under age 24 if a full-time
student) at the end of 2024. Full-time student is defined below.
• The child’s only income was from interest and dividends,
including capital gain distributions and Alaska Permanent Fund
dividends.
• The child’s gross income for 2024 was less than $13,000.

The child is required to file a 2024 return.


• The child does not file a joint return for 2024.
• There were no estimated tax payments for the child for 2024
(including any overpayment of tax from his or her 2023 return
applied to 2024 estimated tax).
• There was no federal income tax withheld from the child’s
income. "

 

For the one ' 

The child is required to file a 2024 return."- since he does not have any other income, and his interest and dividend amount is low,

1. Is he required to file a tax return?

2. If he does not need to file, does that mean I don't need to file form 8814?

 

Thank you!

0 4 1852
4 Replies
Level 15
Jul 13, 2025 12:09:19 PM

The Child does not need to file a tax return and you do not need to complete a Form 8814 for your tax return.  His income is below the minimums required to file.

Level 4
Jul 13, 2025 2:16:22 PM

Thank you! So this amount (400+200) does not need to be reported at all, correct?

Level 15
Jul 13, 2025 2:24:47 PM


@tianwaifeixian wrote:

Thank you! So this amount (400+200) does not need to be reported at all, correct?


Correct.

Level 4
Jul 13, 2025 6:50:57 PM

Thank you!