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A child born on January 1, 1998, is considered to be age 24 at the end of 2021. You can’t make this election for such a child. How to make the election. Make the election by attach- ing Form 8814 to your Form 1040, 1040-SR, or 1040-NR. Attach a separate Form 8814 for each child for whom you make the election. You can make the election for one or more children and not for others. Figure 1. Can You Include Your Child's Income on Your Tax Return? Start Here No Yes Yes Yes Yes Is your child filing a joint return for 2021? No No Yes No No No No Yes Yes No Was the child’s gross income less than $11,000? Yes No Yes No Yes No Yes Was your child under age 19 at the end of 2021? Was your child under age 24 at the end of 2021? Was your child a full-time student in 2021? Was the child’s only income from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends)? Is your child required to file a tax return for 2021 if you don’t make this election? Did the child make any estimated tax payments for 2021? Did the child have an overpayment of tax on his or her 2020 return (or on any amended return) applied to the 2021 estimated tax? Was any federal income tax withheld from the child’s income under the backup withholding rules? Are you the parent whose return must be used?* You can include your child’s income on your tax return by completing Form 8814 and attaching it to your return. If you do, your child isn’t required to file a return. You can’t include your child’s income on your return. * See Which Parent’s Return To Use. Which Parent's Return To Use If a child’s parents are married to each other and file a joint return, use the joint return when electing to report the Page 10 Publication 929 (2021)