Unearned income? Is a long term gain on the sale of a stock, of a 23 year old student dependent, considered unearned income applicable and allowable to the transfer to their parents income tax return?

[airman01]

Unearned income? Is a long term gain on the sale of a stock, of a 23 year old student dependent, considered unearned income applicable and allowable to the transfer to their parents income tax return?

[Just-Lisa-Now-]

investment income is unearned income, yes.

[BobKamman]

But you can't report stock sales on the parents' return.  Form 8814 allows only interest and dividends, including capital gain distributions.