An Iraqi official, Maghid Ahmed, says the boy was killed late Thursday as he was tending his sheep near the Kurdish village of Tabas.
Iranian forces have been shelling the area in an attempt to target Kurdish rebels who operate on both sides of the volatile border.
The Iranian Kurdish opposition group PEJAK, which stands for the Party of Free Life of Kurdistan, has been involved in sporadic clashes with Iranian forces in recent years and says it is fighting for greater rights in Iran.
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