8615 Tax for Children Under Age 18 With Investment Income of

Form

8615

©

Department of the Treasury
Internal Revenue Service (99)

C

Parent’s filing status (check one):

Single

3
4
5

6

7
8
9

Married filing jointly

B

Married filing separately

Parent’s social security number

Head of household

Qualifying widow(er)

Child’s Net Investment Income

Enter the child’s investment income (see instructions)
If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter
$1,800. Otherwise, see instructions
Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do
attach it to the child’s return
Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR,
line 40. If the child files Form 2555 or 2555-EZ, see the instructions
Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do
attach it to the child’s return

Part II

33

If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule
D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It
explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040).

Parent’s name (first, initial, and last). Caution: See instructions before completing.

1
2

Attachment
Sequence No.

Child’s social security number

A

Part I

2008

Attach only to the child’s Form 1040, Form 1040A, or Form 1040NR.
© See separate instructions.

Child’s name shown on return

Before you begin:

OMB No. 1545-0074

Tax for Certain Children Who Have Investment
Income of More Than $1,800

1
2
3
4
5

Tentative Tax Based on the Tax Rate of the Parent

Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ,
line 6; Form 1040NR, line 40; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent
files Form 2555 or 2555-EZ, see the instructions
Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named
above. Do not include the amount from line 5 above
Add lines 5, 6, and 7 (see instructions)
Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions).
If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or
©
Schedule J (Form 1040) is used to figure the tax, check here

Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative
minimum tax; Form 1040EZ, line 11; Form 1040NR, line 41; or Form 1040NR-EZ, line 15. Do not
include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the
parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital Gain
Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure the tax,
©
check here
11 Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line
13 and go to Part III
12a
12a Add lines 5 and 7
b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places)
13 Multiply line 11 by line 12b

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7
8

9

10

Part III

10
11
12b
13

.

Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16.
14

14

Subtract line 5 from line 4

15

Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If
the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or
©
Schedule J (Form 1040) is used to figure the tax, check here

15

16

Add lines 13 and 15

16

17

Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If
the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or
©
Schedule J (Form 1040) is used to figure the tax, check here
Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A,
line 28; or Form 1040NR, line 41. If the child files Form 2555 or 2555-EZ, see the instructions

17

18

3

For Paperwork Reduction Act Notice, see the instructions.

Cat. No. 64113U

18
Form

8615

(2008)