Publication 17, Your Federal Income Tax; Part 6 - Figuring Your Taxes and Credits: Important Reminder

Chapter 32 - Tax on Investment Income of Certain Minor Children

Important Reminder

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Parent’s election to report child’s interest and dividends.
You may be able to elect to include your child’s interest and dividends on your tax return. If you make this election, the child does not have to file a return. See Parent’s Election To Report Child’s Interest and Dividends, later.

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