Izbor roditelja za prijavu djetetovih interesa i dividendi
Form 8814 is a tax form attached to parents' Form 1040, 1040-SR, or 1040-NR for reporting their child’s interest and dividends. Parents need to provide the child's name and social security number. The document outlines the procedure for reporting taxable and tax-exempt interest, ordinary and qualified dividends, and capital gain distributions on Part I of the form. Part II calculates the tax on the first $2,500 of a child’s interest and dividends. Parents should include the total amount reported in Schedule 1 (Form 1040) line 8z, with ‘Form 8814’ notation.
Form 8814, 'Parents' Election To Report All Income of Minor Child on Parents' Return,' is used when parents choose to report all of their child's income on their own tax return instead of the child filing a separate return. This form helps to calculate and allocate the child's total income among different types (ordinary dividends, capital gains distributions, etc.) and report them accordingly.
The parents must file Schedule B (Form 1040) if their total dividend income and the child's dividend income is more than $1,500. This form helps to calculate and report the total taxable dividend income.
Instructions for reporting these types of capital gain distributions can be found in Types of capital gain distributions, earlier. The instructions will help to locate the correct Schedule D instructions and determine the amount(s) to report.
Form 8814 must be attached to and filed with the parents' annual Form 1040, Form 1040-SR, or Form 1040-NR tax return.
The amount of the child's capital gain distribution is reported on Schedule D (Form 1040), line 13. The same amount is also reported on Form 8814, line 10.
Obrazac 8814 je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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