Business Rule F1040-235-01

Business Rule F1040-235-01 If Form 1040, Line 13 ‘Form8814Cd’ has the value "FORM 8814", then Form 8814 must be present in the return.

When you enter "FORM 8814" in the description area on line 13 and you have entered a corresponding Form 8814 amount, you must complete and attach Form 8814. Before you re-submit your return, go to Step 2 Section 4 and input the current date below the date of birth. The current date is the day you intend to e-file the return again.