Dependents
If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find whether you must file a return. You
also must file if your situation is described in Table 1-3.
Responsibility of parent. Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return.
But if a dependent child who must file an income tax return cannot file it for any reason, such as age, then a parent, guardian, or other
legally responsible person must file it for the child. If the child cannot sign the return, the parent or guardian must sign the child's name
followed by the words “By (your signature), parent for minor child.”
Child's earnings. Amounts a child earns by performing services are his or her gross income. This is true even if under local law the
child's parents have the right to the earnings and may actually have received them. If the child does not pay the tax due on this income,
the parent is liable for the tax.
Children Under Age 14
If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends) and certain
other conditions are met, a parent can elect to include the child's income on the parent's return. If this election is made, the child does
not have to file a return. See Parent's Election To Report Child's Interest and Dividends in chapter 33.
Accounting Solutions
Income Tax and Bookkeeping Specialists for Individual's and Business Owner's
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