Tax Law (Questions About Taxes)/income


hi John, I am doing my 2012 taxes. i have a son that received some income in 2012. he is not in school yet. i am declaring him as a dependent.  do i have to declare his income? if yes, what form, line number, i will declare it? do i have to specify that he received it ? can you explain how to declare this income if i have to declare it. thanks


Thanks for your question.

You don't state what type of income it is, nor how much.  If it is unearned income such as dividends or interest, you report it on Form 8814 or you may report it on his own return using form 8615.  The kiddie tax would come into play here, and it would be taxed at your rate either way. This would apply only if the amount exceeded $1,900.

If it is earned income, you must file his own return.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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