For tax year 2017, do I have to enter/file my child's 1099 int if it's less than $300? If so, where do I do that?

[lisa-kneeland]

For tax year 2017, do I have to enter/file my child's 1099 int if it's less than $300? If so, where do I do that? Just making sure this did not change in 2017.

[DoninGA · Accepted solution]

If the child has unearned income of less than $1,050 and has no other type of income, then the unearned income does not have to be reported.