Does a child who received a K-1 from a trust with only $19 of dividends and $18 of withholdings have to file their own return or does it go on the parents return?

[gardnertab]

This was from a trust but I cannot locate how to enter it onto a parents return, how can it or does a minor have to file their own return for the refund?

[MichaelL1]

It does not need to get reported.  If it was more than $2,100 it would be taxed at parents tax rate. 

The so-called kiddie tax is a tax rule that is levied on unearned income (interest, dividends and capital gains) earned by children under the age of 19 and college students under the age of 24. ... All of the child's unearned income in excess of $2,100 is taxed at the parent's tax rate.