IRS Form 8814 is a document that lets parents report a child's interest, dividends, and capital gain distributions on their own return instead of filing a separate one for the child. Instead of dealing with the paperwork headache, you can simply open our fillable Form 8814, enter the numbers, and save your copy right away.
Form 8814
2025
Trusted by accountants
Official IRS form
Filed annually
Form 8814
2025
Trusted by accountants
Official IRS form
Filed annually
IRS Form 8814 is a document that lets parents report a child's interest, dividends, and capital gain distributions on their own return instead of filing a separate one for the child. Instead of dealing with the paperwork headache, you can simply open our fillable Form 8814, enter the numbers, and save your copy right away.
How to Fill Out Form 8814
- Open the printable Form 8814 on pdf.net
- Enter parent and child names and Social Security numbers
- Report the child's interest and dividends in Part I
- Add any capital gain distributions received
- Check line 4 against the $2,700 and $13,500 limits
- Complete Part II to calculate tax on the first $2,700
- Transfer the totals to Schedule 1 and Form 1040
What Is Form 8814 Used For?
IRS Form 8814 is used to report a child's interest, dividends, and capital gain distributions on the parent's tax return, so the child avoids filing a separate one. It only covers investment income and excludes wages or self-employment earnings.
Who Should Use Form 8814?
Parents can use Form 8814 if their child was under 19 (or under 24 and a full-time student) at year-end, had only interest, dividend, or capital gain income between $1,350 and $13,500, and met the other IRS requirements, including having no estimated tax payments or federal income tax withheld.
When Is Form 8814 Due?
Form 8814 is due whenever the parent's Form 1040 is due (typically April 15), since it's filed as an attachment and not separately. Filing an extension for the 1040 (Form 4868) automatically extends Form 8814 to October 15.
What Happens If Form 8814 Is Not Submitted?
If Form 8814 isn’t submitted by a parent, the child must file their own return if they meet IRS filing requirements. For 2025, Form 8615 is required only when unearned income exceeds $2,700, and the other applicable conditions are met.
How and Where Do I File Form 8814?
You should file Form 8814 by attaching a separate one for each child to your Form 1040, 1040-SR, or 1040-NR. You can e-file it with your return using software that supports the form. If filing on paper, you should mail the complete return to the applicable address listed in your income tax return instructions.
How to Get Your Form 8814
1Access our editable Form 8814 online on pdf.net
2Enter your child's interest, dividend, and gain details
3Download Form 8814 and attach it to your return
#1. How do I get a blank Form 8814?
You can get a blank Form 8814 right here; find the form, open our editor, and a blank copy loads instantly so you can start typing the required numbers.
#2. Can I submit the Form 8814 electronically?
Yes, you can submit Form 8814 electronically. It isn't filed on its own but goes along with your e-filed Form 1040 through most major tax software; just make sure you keep a signed copy for your records.
#3. What if my Form 8814 is missing information?
If your Form 8814 is missing information, the IRS may delay processing your return or send a notice requesting the missing details, so double-check every line against Form 8814 instructions before you file.
#4. Can I fill out my Form 8814 online?
Yes, you can fill out Form 8814 online using our editor, with no printer, scanner, or extra software required, and you can save your progress as you go.
#5. Is this form free?
This form is free to open, complete, edit, and preview, but to download or print the final version, you need to opt for and start a paid subscription plan.
#6. Can I correct mistakes on Form 8814?
Yes, you can correct mistakes on Form 8814. If you’ve already filed and the mistake changes your reported income or tax liability, file Form 1040-X and attach a corrected Form 8814 (you can compare it with a finished Form 8814 example). If the IRS has sent a notice requesting information or correcting an error, follow its instructions.
#7. How long does it take to process Form 8814?
Processing time for Form 8814 depends on the IRS's overall return processing, since it's submitted with your Form 1040 rather than separately. Most e-filed returns are processed within a few weeks.
#8. What is the Difference Between Forms 8814 and 8615?
The Form 8814 vs. 8615 difference involves both filing and eligibility. Form 8814 lets eligible parents report a child’s interest and dividends, including capital gain distributions, on their return. Form 8615 accompanies the child’s return when kiddie-tax rules apply. A child with $3,000 in dividends may still qualify for the Form 8814 election if all eligibility requirements are met, but the parent should consider the applicable tax rules before choosing the election.