Common questions about Form 8814 in ProSeries

Below, you'll find answers about when to use Form 8814 and Form 8615 in ProSeries.

When to use Form 8615

You must use Form 8615, Tax for Certain Children Who Have Unearned Income for any child who meets the following conditions:

• The child had more than $2,100 of unearned income.
• The child is required to file a tax return.
• The child either:
  • Was under age 18 at the end of 2016.
  • Was age 18 at the end of 2016 and didn't have earned income that was more than half of the child's support.
  • Was over age 18 and under age 24 at the end of 2016, a full-time student, and didn't have earned income that was more than half of the child's support.
• At least one of the child's parents was alive at the end of 2016.
• The child doesn't file a joint return for 2016.

When you use Form 8615, the child is entered as the taxpayer on the Federal Information Worksheet.

See the Instructions from Form 8615 for additional requirements.

When to use Form 8814

You should file Form 8814, Parent's Election to Report Child's Interest and Dividends if you choose to report your child's income on your return.

If you do, your child won't have to file a return. You can make this election if your child meets all of the following conditions:

• The child was under age 19 (or under age 24 if a full-time student) at the end of 2016.
• The child is required to file a tax return.
• The child doesn't file a joint return.
• The child's only income was from interest and dividends, including capital gain distributions and Alaska Permanent Fund dividends.
• The child's gross income for 2016 was less than $10,050.
• There were no estimated tax payments for the child in 2016 (including any overpayment of tax from their 2015 return applied to 2016 estimated tax).
• There was no federal income tax withheld from the child's income.
• You must also qualify.  See Parents who qualify to make the election in the instructions for Form 8814.

When you use Form 8814, the child is entered as a dependent on the Federal Information Worksheet.

See the Instructions for Form 8814 for additional requirements.