A Parent May Elect to Include a Child's Income in the Parent's

A parent may elect to include a child's income in the parent's return if:

A) The child is under age 18.
B) The child's income is only from interest and dividend distributions.
C) The child's gross income is more than $1,050 and less than $10,500.
D) All of the above must be met for a parent to elect to include a child's income in the parent's return.