Generally, no. Your child’s income is typically reported on your child’s own federal income tax return (if your child is required to file). A parent/guardian may sign and file the return on the child’s behalf if the child can’t do so. 

The Main Exception: Parent Election for Certain Investment Income (Form 8814)

Parents may be able to report a child’s investment income on their own tax return using Form 8814, Parents’ Election to Report Child’s Interest and Dividends. This option generally applies when the child’s income consists only of interest and dividends, and the total is below certain limits. The income thresholds for filing are adjusted annually for inflation, so taxpayers should check the IRS’s current figures before filing.

For tax year 2025, the child must meet all of these key requirements (summarized from IRS instructions): 

The child was under age 19 (or under age 24 if a full-time student) at the end of 2025;

The child’s only income was from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends); and

The child’s gross income for 2025 was less than $13,500.

The child’s gross unearned income from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends) is more than $1,350 but less than $13,500 for 2025.

If you qualify and make the election by completing and attaching Form 8814 to your return, the child generally won’t have to file a return for that income. Experts at Monily are here to help you fill in the required forms and file on your behalf.

What You Cannot Add to Your Return Under This Election

The Form 8814 election is limited to the types of income listed above. If your child has wages, self-employment income, or other income not eligible for Form 8814, that income is generally not included on your return and is instead reported on your child’s return (if a filing requirement applies). 

If your child has wages, selfemployment income, or other income not eligible for Form 8814, that income is not included on your return under this election and instead belongs on your child’s return if a filing requirement applies.

Filing Requirement Still Matters

Whether your child must file depends on the IRS dependent filing thresholds and other “must file” situations (for example, certain taxes owed). The IRS provides these rules in Publication 501 and its “Check if you need to file” guidance for dependents. 

State Law Note 

State income tax rules are administered by each state revenue department/tax agency. Some states conform to federal rules differently, so whether a parent can report a child’s income (and how) is determined under state law by the applicable state authority. For further clarity and professional support, connect with our expert team at Monily.

Sources 

Instructions for Form 8814 (2025)

 2025 Instructions for Form 8814 Parents’ Election To Report Child’s Interest and Dividends

About Form 8814, Parent’s Election to Report Child’s Interest and Dividends

Topic no. 553, Tax on a child’s investment and other unearned income (kiddie tax)

Publication 501 (2025), Dependents, Standard Deduction, and Filing Information

Publication 501 Dependents, Standard Deduction, and Filing Information

Check if you need to file a tax return

Who needs to file a tax return 

This information provided does not, and is not intended to, constitute legal advice.