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 PDF Instructions for Form 8814 PDF Recent developments Publication 929, Tax Rules for Children and Dependents will no longer be revised -- 21-JUN-2023 Other items you may find useful All Form 8814 revisions About Publication 550, Investment Income and Expenses Other current products Related 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
