Do you have to report 1099-div for children

[Rufus0529]

My children have received 1099-div for 2020 from a trust fund. Do they have to be reported individually or under my taxes?

[JohnB5677]

Maybe, 

• If your child's only income is unearned and doesn't exceed $1,100, it doesn't need to be reported.
• If their unearned income is between $1,100 and $12,400 in certain situations can be included on your return. 
• If your child's unearned income is $12,400 or more, he or she will need to file their own return.

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