(1) As used in this section, "parent" includes an individual who is entitled to the services of an individual who is a minor by reason of having parental rights and duties with respect to the individual who is a minor.
(2) If an individual who is a minor is required to make a return under this chapter, the return shall include: (a) all income attributable to the individual's personal services; and (b) all other items of the individual's income.
(a) all income attributable to the individual's personal services; and
(b) all other items of the individual's income.
(3) The income of an individual who is a minor may not be included on the return of the individual's parent.
(4) An expenditure attributable to the income of an individual who is a minor that is made by the individual or the individual's parent is considered to have been paid or incurred by the individual who is a minor.
(5) A tax assessed against an individual who is a minor, to the extent attributable to income from personal services, if not paid by the individual, for all purposes is considered as being properly assessable against the individual's parent.
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