# Form 8814

URL: https://pdf.net/pdf-forms/tax-forms/form-8814
Category: Tax Forms
Attributes: 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.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/598c3d0c5dc0ad90b80c79b2d71d2479e6538660.pdf)

## How to Fill Out Form 8814

1. Open the printable Form 8814 on pdf.net
2. Enter parent and child names and Social Security numbers
3. Report the child's interest and dividends in Part I
4. Add any capital gain distributions received
5. Check line 4 against the $2,700 and $13,500 limits
6. Complete Part II to calculate tax on the first $2,700
7. Transfer the totals to Schedule 1 and Form 1040

## Facts

### 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.