kiddie tax

I was trying to prepare taxes for me and wife. Our son (5 years old) had about $300 in capital gains distributions from mutual funds and $700 dollars in capital gains from the sale of a mutual fund (reported in a form 1099-b). I am not sure where on our tax return we put the capital gains from the sale of his mutual funds? The forms only appear have capital gains distribution from a from 1099-div.

Do I have to do a separate return for my son? Is that advisable?

Does anyone have any answers.

Income of dependent child

Your dependent child had unearned income of more than $700; therefore he must file a return, or you can include your child’s income on your tax return by completing Form 8814 and attaching it to your return. If you do, your child is not required to file a return.

There may be a little more tax by including the income in your own return because of your tax bracket; however, you save yourself the trouble of filing the extra return.

Thanks for the answer.
I thought that mightbe the answer.
I'll probably have him file his own return and prepare it through turbo tax.

Thanks again.