If your child is required to file a tax return, we recommend that you have him or her file a separate return on Form 1040-EZ, 1040A, or 1040.
If the child is under 18 at all times during the year and investment income of more than $1,900, he or she will have to complete Form 8615 and attach it to the individual return. In that case, Form 1040-EZ can't be used.
File Description:
The file is in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
Download:
Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900
More information:
Federal Income Tax Obligations