Drake Tax - 1040: Form 8814
Article #: 12116
Last Updated: December 31, 2025
Drake Tax does not produce Form 8814 if the child’s income equals or exceeds the threshold amount for the tax year:
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2025: $13,500
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2024: $13,000
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2023: $12,500
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2019-2022: $11,000
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2015-2018: $10,500
See the Form 8814 Instructions for details.