Publication 501 |
2000 Tax Year |
Important Reminders
Social security number for dependents.
You must list either the social security number (SSN), individual
taxpayer identification number (ITIN), or adoption taxpayer
identification number (ATIN) of every person for whom you
claim an exemption.
If you do not list the dependent's SSN, ITIN, or ATIN, the
exemption may be disallowed. See Social Security Numbers for
Dependents, later.
Election to report child's unearned income on parent's
return.
You may be able to include your child's interest and dividend
income on your tax return by using Form 8814, Parents'
Election To Report Child's Interest and Dividends. If you choose
to do this, your child will not file a return.
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