I don't understand this question.......Do you elect to include UCCB amounts in the income of the eligible dependant or child?(Be sure to include this in their net income

[lshulak]

Does it mean I'm collecting wages for my son? He doesn't work he is only 11

[TurboTaxJeffrey]

Are you a single parent?

[lshulak]

Yes

[TurboTaxJeffrey · Accepted solution]

You have a choice.  You can claim the UCCB as part of your income, or you can say it is income of your child.  If you decide to say it's income of your child, you will also need to indicate that amount as the income of the same child.  This is something that is generally beneficial for single parents, as it can move the UCCB income from potentially a higher tax bracket to the child's.