1099 INT

[elgc1987]

I am a non-custodial parent, but I am claiming my son this year. Who should report my son's 1099-INT – his mom, as the custodial parent (like the after-school expenses), or should I report it since I'm claiming him this year?

[DawnC]

If your dependent child made less than $1,300 in interest, dividends, and capital gains distributions combined, and that was their sole source of income, the child's income doesn't need to be reported on any tax return.   Whoever claims the exemption, so you, should enter your child's 1099-INT on your tax return, if it has to be reported.   Tax Information for Noncustodial Parents