Form 8814, Parents' Election To Report Child's Interest and Dividends
Parents use this form to report their child’s income on their return, so their child will not have to file a return.
Other Items You May Find Useful:
Form 1099, General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G
Publication 550, Investment Income and Expenses
Comment on Form 8814
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