Does my 9 year old granddaughter have to file income taxes if she has no earned income and only $194.39 of short/long term gaines? It is her SSN with me as CF.

[dsternzon]

She is only 9 years old and I started this for her 5 years ago. I had added this to my taxes for previous years. Do I need to continue to claim for her on my taxes or do nothing since she has no earned income and little unearned income and not file a claim in her number?

[AlanT · Accepted solution]

No.  Your granddaughter does not have to file an income tax return.    

• If your child's only income is unearned and doesn't exceed $1,050, it doesn't need to be reported.
• If your child's unearned income is $10,500 or more, he or she will need to file their own return.