My 6 years old Child got unearned income of 1340 dollars, in 2013
what do I need to report it

It's common for dependent children to receive income from investments held in their name or savings accounts set up on their behalf. the child had only unearned income, the child needs to file his/her own return as a dependent as $1340> $950 unearned income or $300+$0 earned income.

so If a child has unearned income and is required to file a tax return, then the child or more likely, you, the child's parent, must fill out IRS Form 8615.

I checked 8615 form
it says if child income less than 2000(line 3) I don't need to complete rest of 8615 form

note;
It's common for dependent children to receive income from investments held in their name or savings accounts set up on their behalf. the child had only unearned income, the child, aslongas your dependent onyour return, needs to file his/her own return as a dependent as $1340> $950 unearned income or $300+$0 earned income.

please NOTE;
Or you can elect to claim the child's interest, ordinary dividends, and capital gain distributions on your tax return. you can elect to claim the child's interest if the childHas unearned income of at least $1k but not more than $10k; also, You are filing a joint return with the child's other parent or You and the child's other parent are married but filing separately and you have the higher taxable income.
If You were unmarried and treated as unmarried and the child lived with you most of the year.if You were remarried and you and your new spouse are filing a joint return.also if You were remarried and you and your new spouse are filing separate returns and you have the higher taxable income.To claim the child's income on your tax return, you must file Form 8814 with your tax return