Drake Tax - 1040: Form 8814

To produce Form 8814, complete screen 8814. The results are carried to Form 1040, Schedule 1, line 8z and the calculated additional tax amount is carried to Form 1040, line 16. In some circumstances, an amount may flow to Form 1040, line 3 with a 3c checkbox marked. See the Tax Computation worksheet for a breakdown of the total tax.

Drake Tax does not produce Form 8814 if the child’s income equals or exceeds the threshold amount for the tax year:

• 2025: $13,500

• 2024: $13,000

• 2023: $12,500

• 2019-2022: $11,000

• 2015-2018: $10,500

See the Form 8814 Instructions for details.

EF Message 0262 generates if the sum of the following lines is greater than $1,350 and less than $13,500 (2025 amounts): 

• Child's taxable interest

• Child's tax-exempt interest

• Child's capital gain distributions