[[My under 14 child has no earned income, $160 in dividends and -$733 in
long-term capital losses (finally bit the bullet and bailed out of some turkeys).]]

Got it...

[[ How should I handle this for taxes. In the past I have had to file his own return.
Is there a carry-forward of loss to next year?]]

File the separate form that you have in the past for your child. Include Form 8615. You'll find that you'll be able to carry over the entire $733 in capital loses to next year. You don't even have to reduce the loss by the $160 in dividends, since this amount is even less than the child's standard deduction.

So make sure to file a separate Form 1040 for the child and take the capital loss carryover. You'll get more information on the instructions to Sch D.

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Roy

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