Why can't I click the box if parent elects to report income on their return?

This election is not available to everyone. The qualifications that must be met are below.

Form 8814 - Parents' Election to Report Child's Interest and Dividends

Use this form if you elect to report your child’s income on your return. If you do, your child will not have to file a return. You can make this election if your child meets all of the following conditions:

• The child was under age 19 (or under age 24 if a full-time student) at the end of the tax year.
• The child’s only income was from interest and dividends, including capital gain distributions and Alaska Permanent Fund dividends.
• The child’s gross income for the year was less than $10,500.
• The child is required to file a current year return.
• The child does not file a joint return for the current year.
• There were no estimated tax payments for the child for the current year (including any overpayment of tax from his or her prior year return applied to the current year's estimated tax).
• There was no federal income tax withheld from the child’s income.

You must also qualify to make the election. See the Form 8814 Instructions for additional details.