8-year-old

[Lion]

I'm preparing a tax return for an 8-year-old. Can he sign his own return? (I know HOW the parent should sign, IF the parent should sign, just don't know IF.) Or his parent? Or both?

[erchess]

I don't have a cite

but I think that in order to sign a tax return one needs to be legally of age (which I think is a question of state law) or be an emancipated minor. If the child can't sign then the parent or guardian would.

[veritas]

Look at pg 3-11

In TTB............

[Lion]

I read that page. My question: "If the child cannot sign," means the child is not capable of signing -- not the case for my 8 yo -- or the child is not legally allowed to sign a binding contact -- would be the case for my 8 yo a minor in the state of CT?

[Roberts]

I read that page. My question: "If the child cannot sign," means the child is not capable of signing -- not the case for my 8 yo -- or the child is not legally allowed to sign a binding contact -- would be the case for my 8 yo a minor in the state of CT?

If you are old enough to sign your own name, you are old enough to sign a tax return. Certainly an 8 year old can sign their name.

[smithtax]

Rev. Rul. 1982-206

ISSUE

Who is responsible for making and signing the federal income tax return of a minor child?

LAW AND ANALYSIS

Under section 6012(a) of the Code, every individual must make an income tax return if certain gross income requirements are met for the taxable year.

Under section 1.6012-1(a)(4) of the Income Tax Regulations, a minor is subject to the same requirements and elections for making returns as are other individuals. The return of a minor must be made by the minor or made for the minor by the guardian or other person charged with the care of the minor's person or property.

Section 6061 of the Code provides that any return required to be made under any provisions of the internal revenue laws must be signed in accordance with forms or regulations prescribed by the Secretary.

Under section 1.6061-1 of the regulations each individual must sign the income tax return required to be made by that individual.

A minor child, like any other individual taxpayer, is responsible for properly making and filing a timely income tax return if the gross income requirements are met. If the minor is unable to file, however, because of age or other reasons, the parent or guardian must make and sign the return for the child.

HOLDING

A minor child is responsible for making and filing its own income tax return. If for any reason, such as age, the child is unable to make a return, the parent or guardian is responsible for making and signing the return. The parent should sign the child's name in the proper place on the return followed by the words 'By (signature) Parent (or guardian) for minor child.'

[ChEAr$]

If you are old enough to sign your own name, you are old enough to sign a tax return. Certainly an 8 year old can sign their name.

Amen, Brother Roberts.

I insist on it and stress to parents that it provides what some people might call a "teachable moment."
Just wish that parents would emphasize to children that by signing they are attesting to telling the truth,
and understanding what a jurat really is.
Of course some clients can't understand that word.

[joanmcq]

This reminds me; this year I'll be doing a return for my youngest yet client, a two year old. Mom's an actress so it seems the kid's getting work too. And apparently there's money to be made by being a cute toddler!

[Gary]

Yes

I've had several young children sign their returns. They were excited to do it. Never had a problem.