If your child is required to file a tax return, we recommend that you have him or her file a separate return on Form 1040-EZ, 1040A, or 1040.
If the child is under 18 at all times during the year and unearned income, he or she will have to complete Form 8615 and attach it to the individual return. In that case, Form 1040-EZ can't be used.
The files are in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
Download:
Form 8615, Tax for Certain Children Who Have Unearned Income
Instructions for Form 8615, Tax for Certain Children Who Have Unearned Income