提上来问，有没有给孩子建ROTH IRA的？有什么tax implication。

提上来问，有没有给孩子建ROTH IRA的？有什么tax implication。 我两娃，每年连exemption都拿不全，直接AMT， 还别说什么itemized deduction了。所以考虑建ROTH IRA。有经验的说一说？

大孩１０岁。

 Several questions for

kid’s Roth IRA

   a)      Tax implication for parent? Kids report Tax independently?

   b)      Health insurance implication? Can I still claim kid as dependent in health insurance?

   c)       What kind of kid’s income can be called income? Have to be W-2, 1099 form?  Can I setup a brokerage account for kids (as a gift) and use the earned money as income, then contribute Roth IRA for kid?