2025 Form 8814 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8814.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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OMB No. 1545-0074

OMB No. 1545-0074

Department of the Treasury Internal Revenue Service

Attach to parents’ Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form8814 for the latest information.

Attachment

Internal Revenue Service Go to www.irs.gov/Form8814 for the latest information. Sequence No. 40

Name(s) shown on your return Your social security number

Caution: The federal income tax on your child’s income, including qualified dividends and capital gain distributions, may be less if you file a separate tax return for the child instead of making this election. This is because you cannot take certain tax benefits that your child could take on his or her own return. For details, see Tax benefits you cannot take in the instructions.

A Child’s name (first, initial, and last) B Child’s social security number

C If more than one Form 8814 is attached, check here . . . . . . . . . . . . . . . . . . . . . . . .

Part I Child’s Interest and Dividends To Report on Your Return

Part II Tax on the First $2,700 of Child’s Interest and Dividends

Note: If you checked the box on line C above, see the instructions. Otherwise, include the amount from line 15 in the tax you enter on Form 1040,1040-SR, or 1040-NR, line 16. Be sure to check box 1 on Form 1040, 1040-SR, or 1040-NR, line 16.

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 10750J Form 8814 (2025) Created 3/19/25