Alaska Permanent Fund Dividends and Resource Rebate payments are taxable to either an adult or a child recipient and must be reported on a federal income tax return. If your child received these amounts, check if your child is required to file a tax return. Include these amounts on line 8g of Schedule 1 (Form 1040) PDF and attach to Form 1040 or Form 1040-SR. Refer to State of Alaska: Department of Revenue - Permanent Fund Dividend for more information.