Parents use this form to report their child’s income on their return, so their child will not have to file a return. Current Revision Form 8814 Recent Developments None at this time. Other Items You May Find Useful All Form 8814 Revisions About Publication 550, Investment Income and Expenses About Publication 929, Tax Rules for Children and Dependents Other Current Products Related Items About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 8822, Change of Address About Form 8938, Statement of Specified Foreign Financial Assets
