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

Question

Quizplus · Accepted Answer

All of these requirements must be met for a parent to elect to include a child's income in the parent's return. If estimated tax has been paid in the child's name or the child is subject to backup withholding, the parent cannot include the child's income in their return. Additionally, if the child's gross income is less than $1,100 or more than $11,000, the parent cannot include the child's income in their return. Finally, if the child's income includes wages, salaries, tips, or other compensation, the parent cannot include the child's income in their return.

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