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If your minor child earns money from a YouTube channel, congratulations! However, you may have tax-related questions. This video addresses how to file taxes for your child's YouTube income. Remember, only individuals over 18 can have a Google AdSense account, so as a parent, you'll need to link your AdSense account to your child's channel. The annual 1099 will be issued in your name, but this doesn't mean you'll pay taxes based on your tax bracket. You can reduce your tax liability since the income is actually your child's, and you're just a nominee for the purposes of the tax document.