又爹亏了。要填表8814,额外收入。今天赶快改。
Tax implications of claiming a dependent child's income
This election, using IRS Form 8814, simplifies the reporting of the income and makes it so that the child does not have to file a separate return; however, it can create more overall tax liability, depending on the parents' tax situation. A child may pay as low a tax rate at 0 percent, whereas the parents will likely be paying a higher rate.