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I'm searching for form 8814 to file
No, you are not allowed to do that—your dependent's W-2 isn't reported on your return.
If your unmarried dependent's W-2 earnings exceed their Standard Deduction ($13,850 in 2023), they should file their own return and report the W-2 on their return.
Even if your dependent didn't earn enough to be required to file, they may want to file a return to recover any withholdings.
- Topic 553 - Kiddie Tax (Form 8814 is only if your child has unearned income).
The IRS defines earned income as:
- Taxable income you earned as an employee, such as wages, salaries, commissions, and tips
- Profits from operating your business or farm
- Long-term disability pay, if received before the minimum retirement age
- Union strike benefits
The IRS also gives you the option of treating nontaxable combat pay (code Q in box 12 of your W-2) as earned income for the Earned Income Credit (EIC).
The IRS defines unearned income as:
- Taxable income from investment-type income such as taxable interest, ordinary dividends, and capital gain distributions.
- It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust.
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