Tax Return and Child

You can include your child’s unearned income on your tax return provided the following conditions are met: your child is under the age of 18, your child has gross income only from interest and dividends, interest and dividend income was less than $8,500, your child does not file a joint return, no federal income tax was withheld from your child’s income, and no estimated tax payment was made under your child’s name and social security number.