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8814 Form
Mutual fund or other regulated investment company should be shown in box 8 of Form 1099-INT. Enter all qualified dividends your child received in 2019. the same lower tax rate as a net capital gain. Qualified dividends should be shown in box 1b of Form 1099-DIV. Otherwise include the amount from line 15 in the tax you enter on Form 1040 or 1040-SR line 12a or Form 1040-NR line 42. Do not include tax-exempt interest in the total for line 1a but be sure to include it on line 1b. to another person...
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