Table of Contents

• Publication 929 - Introductory Material
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 929 - Main Content
  • Part 1. Rules for All Dependents
  • Filing Requirements
    • Earned Income Only
    • Unearned Income Only
    • Earned and Unearned Income
    • Other Filing Requirements
  • Should a Return Be Filed Even If Not Required?
  • Responsibility for Child's Return
    • Third party designee.
    • Designated as representative.
    • IRS notice.
  • Standard Deduction
    • Standard Deduction of Zero
  • Dependent's Own Exemption
  • Withholding From Wages
    • Exceptions.
  • Part 2. Tax on Investment Income of Certain Children
    • Which Parent's Return To Use
  • Parent's Election To Report Child's Interest and Dividends
    • Effect of Making the Election
    • Figuring Child's Income
    • Figuring Additional Tax
    • Illustrated Example
  • Tax for Certain Children Who Have Investment Income of More Than $1,900
    • Providing Parental Information (Form 8615, Lines A–C)
    • Step 1. Figuring the Child's Net Investment Income (Form 8615, Part I)
    • Step 2. Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II)
    • Step 3. Figuring the Child's Tax (Form 8615, Part III)
    • Alternative Minimum Tax
    • Illustrated Example
• Publication 929 - Additional Material
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Index