If the child's only income is from interest and dividends (including capital gain distributions) and is less than in 2023, the parent may elett include the child's income on the parent's return rather than file a return for the child, if the child and the parent meet all the other conditions.\

$12,500

\

$3,000

\

$5,000

\

$10,000

in 2023, the parent may If the child's only income is from interest and dividends (including capital gain distributions) and is less than include the child's income on the parent's return rather than file a return for the child, if the child and the parent meet all the other conditions. $12,500 $3,000 $5,000 $10,000 NEXT