Form 8814 age requirements

The child must be under age 19, or under age 24 if a full-time student. A child born on January 1 is considered to be age 19 at the end of the tax year. Do not use Form 8814 for a child who turned 19 on January 1.

This information applies to all years of the UltimateTax software.

Solution Articles:

8814 - Election to Report Child's Interest and Dividends