8615 Instr

2020

Instructions for Form 8615

Department of the Treasury
Internal Revenue Service

Tax for Certain Children Who Have Unearned Income
Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments
For the latest information about developments related to Form 8615
and its instructions, such as legislation enacted after they were
published, go to IRS.gov/Form8615.

What’s New
Change in tax rates. Recent legislation modified the tax rates and
brackets used to figure the tax on 2020 unearned income for certain
children. For tax year 2020, dependent children with unearned
income above a certain amount are taxed at the parents' individual
tax rate. Taxpayers may also elect to retroactively use the tax rates
based on the parents’ individual tax rate for dependent children with
unearned income in tax years 2018 and 2019.

Reminder
Election to modify the tax on your unearned income. Recent
legislation allows for taxpayers to elect to modify their tax on
dependent children with unearned income for tax years 2018 and
2019. The election allows taxpayers to recalculate the tax on
dependent children with unearned income for these years to be
based on the parent’s individual tax rate instead of the previous tax
rates (condensed trust and estates tax rates).
For tax years 2018 and 2019, if you choose to modify the tax on
your unearned income using the tentative tax based on the tax rate
of your parent, you will need to use the 2018 or 2019 Instructions for
Form 8615 and file an amended return, Form 1040-X. See IRS.gov/
Form1040X for more information about amending a tax return. If you
make this election, include a statement or an attachment with your
amended return specifying “election to modify tax on unearned
income.”

3. The child either:
a. Was under age 18 at the end of 2020,
b. Was age 18 at the end of 2020 and didn’t have earned
income that was more than half of the child's support, or
c. Was a full-time student at least age 19 and under age 24 at
the end of 2020 and didn’t have earned income that was more than
half of the child's support.
(Earned income is defined later. Support is defined below.)
4. At least one of the child's parents was alive at the end of
2020.
5. The child doesn’t file a joint return for 2020.
For these rules, the term “child” includes a legally adopted child
and a stepchild. These rules apply whether or not the child is a
dependent. These rules don’t apply if neither of the child’s parents
were living at the end of the year.
Support. Your support includes all amounts spent to provide the
child with food, lodging, clothing, education, medical and dental
care, recreation, transportation, and similar necessities. To figure
your child’s support, count support provided by you, your child, and
others. However, a scholarship received by your child isn’t
considered support if your child is a full-time student. For details,
see Pub. 501, Dependents, Standard Deduction, and Filing
Information.
Certain January 1 birthdays. Use the following chart to determine
whether certain children with January 1 birthdays meet condition 3
under Who Must File.

IF you were born on...

General Instructions
Purpose of Form

For children under age 18 and certain older children described
below in Who Must File, unearned income over $2,200 is taxed at
the parent's rate if the parent's rate is higher than the child's. If the
child's unearned income is more than $2,200, use Form 8615 to
figure the child's tax.

Unearned Income

For Form 8615, “unearned income” includes all taxable income other
than earned income. Unearned income includes taxable interest,
ordinary dividends, capital gains (including capital gain
distributions), rents, royalties, etc. It also includes taxable social
security benefits, pension and annuity income, taxable scholarship
and fellowship grants not reported on Form W-2, unemployment
compensation, alimony, and income (other than earned income)
received as the beneficiary of a trust.

Who Must File

Form 8615 must be filed for any child who meets all of the following
conditions.
1. The child had more than $2,200 of unearned income.
2. The child is required to file a tax return.

Feb 08, 2021

THEN, at the end of 2020,
you are considered to be...

January 1, 2003

18*

January 1, 2002

19**

January 1, 1997

24***

*This child isn't under age 18. The child meets condition 3 only if the
child didn't have earned income that was more than half of the child's
support.
**This child meets condition 3 only if the child was a full-time student
who didn't have earned income that was more than half of the child's
support.
***Don’t use Form 8615 for this child.

The parent may be able to elect to report the child’s interest,

TIP ordinary dividends, and capital gain distributions on the

parent’s return. If the parent makes this election, the child
won’t have to file a return or Form 8615. However, the federal
income tax on the child’s income, including qualified dividends and
capital gain distributions, may be higher if this election is made. For
more details, see Form 8814, Parents’ Election To Report Child's
Interest and Dividends.

Additional Information

For more details, see Pub. 929, Tax Rules for Children and
Dependents.

Cat. No. 28914R

• Files Form 2555 (relating to foreign earned income),
• Has a net loss from self-employment, or
• Claims a net operating loss deduction.

Incomplete Information for Filing

If the parent's taxable income, filing status, or net unearned income
of the parent's other children isn't known by the due date of the
child’s return, reasonable estimates can be used. Enter “Estimated”
next to the appropriate line(s) of Form 8615. When the correct
information is available, file Form 1040-X, Amended U.S. Individual
Income Tax Return.

Earned income. Earned income includes wages, tips, and other
payments received for personal services performed.
If the child is a sole proprietor or a partner in a trade or business
in which both personal services and capital are material
income-producing factors, earned income also includes a
reasonable allowance for compensation for personal services, but
not more than 30% of the child’s share of the net profits from that
trade or business (after subtracting the deduction for one-half of
self-employment tax). However, the 30% limit doesn’t apply if there
are no net profits from the trade or business.
If capital isn’t an income-producing factor and the child’s
personal services produced the business income, all of the child’s
gross income from the trade or business is considered earned
income. In that case, earned income is generally the total of the
amounts reported on Form 1040, line 1; Schedule 1 (Form 1040),
lines 3 and 6; or Form 1040-NR, line 1a.
Earned income also includes any taxable distribution from a
qualified disability trust. A qualified disability trust is any nongrantor
trust:
1. Described in 42 U.S.C. 1396p(c)(2)(B)(iv) and established
solely for the benefit of an individual under 65 years of age who is
disabled, and
2. All the beneficiaries of which are determined by the
Commissioner of Social Security to have been disabled for some
part of the tax year within the meaning of 42 U.S.C. 1382c(a)(3).

Instead of using estimates, the child can get an automatic
6-month extension of time to file. For details, see Form 4868,
Application for Automatic Extension of Time To File U.S. Individual
Income Tax Return.

!

An extension of time to file isn’t an extension of time to pay.

CAUTION

Amended Return

If the parent’s income changes after the child’s return is filed, the tax
must be refigured using the adjusted amounts. The child's tax must
also be refigured if there are changes to the net unearned income of
other children for whom the parent is required to file a Form 8615. If
the child's tax changes, file Form 1040-X to correct the child's tax.

Alternative Minimum Tax

A child whose tax is figured on Form 8615 may owe the alternative
minimum tax. For details, see Form 6251, Alternative Minimum
Tax—Individuals, and its instructions.

Net Investment Income Tax

A trust won’t fail to meet (2) above just because the trust’s corpus
may revert to a person who isn’t disabled after the trust ceases to
have any disabled beneficiaries.

A child whose tax is figured on Form 8615 may be subject to the Net
Investment Income Tax (NIIT). NIIT is a 3.8% tax on the lesser of net
investment income or the excess of the child’s modified adjusted
gross income (MAGI) over the threshold amount. Use Form 8960,
Net Investment Income Tax, to figure this tax. For more information
on NIIT, go to IRS.gov/NIIT.

Child’s Unearned Income
Worksheet—Line 1
Keep for Your Records

Specific Instructions
Lines A and B

1. Enter the amount from the child’s Form 1040 or 1040-NR,
line 9, whichever applies . . . . . . . . . . . . . . . . . . . .

If the child’s parents were married to each other and filed a joint
return, enter the name and social security number (SSN) of the
parent who is listed first on the joint return.

2. Enter the child’s earned income (defined earlier) plus the
amount of any penalty on early withdrawal of savings from
the child’s Schedule 1 (Form 1040), line 17, whichever
applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the parents were married but filed separate returns, enter the
name and SSN of the parent who had the higher taxable income. If
you don’t know which parent had the higher taxable income, see
Pub. 929.

3. Subtract line 2 from line 1. Enter the result here and on
Form 8615, line 1 . . . . . . . . . . . . . . . . . . . . . . . . .

If the parents were unmarried, treated as unmarried for federal
income tax purposes, or separated by either a divorce or separate
maintenance decree, enter the name and SSN of the parent with
whom the child resided for the greater part of the calendar year. See
the definition of custodial parent in Pub. 501.

Line 2

If the child itemized deductions, enter the larger of:
• $2,200; or
• $1,100 plus the portion of the amount on Schedule A (Form
1040), line 17 (or Schedule A (Form 1040-NR), line 8), that is
directly connected with the production of the unearned income on
Form 8615, line 1.

Exceptions. If the custodial parent remarried and filed a joint return
with his or her new spouse, enter the name and SSN of the person
listed first on the joint return, even if that person isn’t the child’s
parent. If the custodial parent and his or her new spouse filed
separate returns, enter the name and SSN of the person with the
higher taxable income, even if that person isn’t the child’s parent.
If the parents were unmarried but lived together during the year
with the child, enter the name and SSN of the parent who had the
higher taxable income.

Line 4

If the child files Form 2555 (relating to foreign earned income), enter
the amount from line 3 of the child's Foreign Earned Income Tax
Worksheet (in the Instructions for Forms 1040 and 1040-SR),
instead of the child's taxable income.

Line 1

Line 6

If the child had no earned income (defined below), enter the child’s
adjusted gross income from Form 1040 or 1040-NR, line 11.

If the parent filed a joint return, enter the taxable income shown on
that return even if the parent's spouse isn’t the child's parent.

If the child had earned income, use the Child's Unearned Income
Worksheet, later, to figure the amount to enter on line 1. But use
Pub. 929 instead of the worksheet to figure the amount to enter on
line 1 if the child:

If the Foreign Earned Income Tax Worksheet (in the Instructions
for Forms 1040 and 1040-SR) was used to figure the parent's tax,
enter the amount from line 3 of that worksheet, instead of the
parent's taxable income.
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Instructions for Form 8615

Line 8

If the child, parent, or any other child has qualified dividends,
figure the amount of qualified dividends included on line 8 by adding
together the qualified dividend amounts included on lines 5, 6, and
7. Use the following discussions to find these amounts.
Net capital gain or qualified dividends on line 5. If the child
has a net capital gain or qualified dividends, use the appropriate
Line 5 Worksheet in these instructions to find the amount included
on line 5. These worksheets are needed to adjust the child's net
capital gain and qualified dividends by the appropriate allocated
amount of the child's deductions.
Net capital gain or qualified dividends on line 6. If the parent
has a net capital gain, its full amount is the net capital gain included
on line 6. If the parent has qualified dividends, the full amount is the
amount of qualified dividends included on line 6.
Net capital gain or qualified dividends on line 7. The net
capital gain included on line 7 is the total of the amounts of net
capital gain included on line 5 of the other children's Forms 8615.
The qualified dividends included on line 7 is the total of the amounts
of qualified dividends included on line 5 of the other children's Forms
8615. Find these amounts for each other child as explained under
Net capital gain or qualified dividends on line 5 discussed earlier.
(Don’t attach the other children's Forms 8615 to this child's return.)

Enter on this line the total of lines 5, 6, and 7. You must determine
the amount of net capital gain and qualified dividends included on
this line before completing line 9.
Net capital gain. Net capital gain is the smaller of the gain, if
any, on Schedule D (Form 1040), line 15, or the gain, if any, on
Schedule D, line 16. If Schedule D isn’t required, it is the amount on
Form 1040 or 1040-NR, line 7.
Qualified dividends. Qualified dividends are those dividends
reported on line 3a of Form 1040 or 1040-NR.
Net capital gain and qualified dividends on line 8. If neither the
child, nor the parent, nor any other child has net capital gain, the net
capital gain on line 8 is zero. (The term “other child” means any other
child whose Form 8615 uses the tax return information of the parent
identified on Lines A and B of Form 8615.)
If neither the child, nor the parent, nor any other child has
qualified dividends, the amount of qualified dividends on line 8 is
zero.
If the child, parent, or any other child has net capital gain, figure
the amount of net capital gain included on line 8 by adding together
the net capital gain amounts included on lines 5, 6, and 7.

Keep for Your Records

2020 Line 5 Worksheet #1

Use this worksheet only if line 2 of the child's Form 8615 is $2,200 and lines 3 and 5 are the same amount.
1.

Enter the child's qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2.

Enter the child's net capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

Enter the amount from the child's Form 8615, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

Divide line 1 by line 3. Enter the result as a decimal (rounded to at least three places).
Don’t enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Divide line 2 by line 3. Enter the result as a decimal (rounded to at least three places).
Don’t enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Multiply $2,200 by line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Multiply $2,200 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

Qualified dividends on Form 8615, line 5. Subtract line 6 of this worksheet from line 1
(but don’t enter less than zero or more than the amount on Form 8615, line 5) . . . . . .

8.

9.

Net capital gain on Form 8615, line 5. Subtract line 7 of this worksheet from line 2 (but
don’t enter less than zero or more than the excess of Form 8615, line 5, over line 8 of
this worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

Instructions for Form 8615

-3-

Keep for Your Records

2020 Line 5 Worksheet #2

Use this worksheet only if line 2 of the child's Form 8615 is more than $2,200 and lines 3 and 5 of the child's Form
8615 are the same amount.
1.

Enter the child's qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2.

Enter the child's net capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

Divide line 1 by line 3. Enter the result as a decimal (rounded to at least three
places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Enter the child's itemized deductions directly connected with the production of the
child's qualified dividends or net capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Multiply line 4 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

Subtract line 7 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

Subtract line 6 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10.

Enter the amount from the child's Form 8615, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

11.

Divide line 1 by line 10. Enter the result as a decimal (rounded to at least three
places). Don’t enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

12.

Divide line 2 by line 10. Enter the result as a decimal (rounded to at least three
places). Don’t enter more than 1.000 minus the amount on line 11 . . . . . . . . . . . . . . . .

12.

13.

Multiply $1,100 by line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13.

14.

Multiply $1,100 by line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.

15.

Qualified dividends on Form 8615, line 5. Subtract line 13 from line 9 (but don’t
enter less than zero or more than the amount on Form 8615, line 5) . . . . . . . . . . . . . . .

15.

16.

Net capital gain on Form 8615, line 5. Subtract line 14 from line 8 (but don’t enter
less than zero or more than the excess of Form 8615, line 5, over line 15 of this
worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.

-4-

Instructions for Form 8615

Keep for Your Records

2020 Line 5 Worksheet #3
Use this worksheet only if the child's Form 8615, line 5, is less than line 3.
1.

Enter the child's qualified dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1.

2.

Enter the child's net capital gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

Divide line 1 by line 3. Enter the result as a decimal (rounded to at least three
places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

If the child itemized deductions, enter the child's itemized deductions directly
connected with the production of the income on line 3 . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Multiply line 4 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Subtract line 6 from line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

Subtract line 7 from line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

Subtract line 6 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.

10.

Enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

11.

If the child itemized deductions, enter the child's itemized deductions not directly
connected with the production of the income shown on line 3 of this worksheet.
Otherwise, enter the child's standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11.

12.

Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12.

13.

Enter the child's adjusted gross income (Form 1040 or 1040-NR, line 11) . . . . . . . . . .

13.

14.

Divide line 3 by line 13. Enter the result as a decimal (rounded to at least three
places). Don’t enter more than 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.

15.

Multiply line 12 by line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15.

16.

Multiply line 15 by line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16.

17.

Subtract line 16 from line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17.

18.

Qualified dividends on Form 8615, line 5. Subtract line 16 of this worksheet from
line 9. Enter the result here (but don’t enter less than zero or more than the amount on
Form 8615, line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18.

Net capital gain on Form 8615, line 5. Subtract line 17 of this worksheet from line 8
(but don’t enter less than zero or more than the excess of Form 8615, line 5, over
line 18 of this worksheet) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19.

19.

Line 9

Child files Form 2555. If line 8 includes any net capital gain or
qualified dividends and the child or any other child filing Form 8615
also files Form 2555, see Pub. 929 for instructions on how to figure
the line 9 tax.

Figure the tax using the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet, Schedule D
Tax Worksheet, or Schedule J (Form 1040), whichever applies.

Using the Qualified Dividends and Capital Gain Tax Worksheet
for line 9 tax. If you use the Qualified Dividends and Capital Gain
Tax Worksheet to figure the line 9 tax, complete that worksheet as
follows.
1. On line 1, enter the amount from Form 8615, line 8.
2. On line 2, enter the amount of qualified dividends included on
Form 8615, line 8. (See the instructions for line 8.)
3. On line 3, enter the amount of the net capital gain included
on Form 8615, line 8. (See the instructions for line 8.)
4. Complete line 4 following the worksheet instructions.
5. If the Foreign Earned Income Tax Worksheet was used to
figure the parent's tax, go to step 7 below. Otherwise, skip steps 7,
8, and 9 of these instructions below, and go to step 10.

If line 8 includes any net capital gain or qualified dividends, use
the Qualified Dividends and Capital Gain Tax Worksheet in the Form
1040 or 1040-NR instructions to figure the tax, unless you have to
use the Schedule D Tax Worksheet or Schedule J (see below).
Schedule D Tax Worksheet. If the child, parent, or any other child
has to file Schedule D and line 18 or 19 of any Schedule D is more
than zero, use the Schedule D Tax Worksheet in the Instructions for
Schedule D to figure the tax. See Pub. 929 for details on how to
figure the line 9 tax using the Schedule D Tax Worksheet.
Schedule J (Form 1040). If any farming or fishing income
(including certain amounts received in connection with the Exxon
Valdez litigation) is included on line 8, the tax may be less if you use
Schedule J. If Schedule J was used to figure the tax on the parent's
return, see Pub. 929 for details on how to figure the tax.

Instructions for Form 8615

-5-

Line 5 Worksheet minus the amount from the next to the last line of
that worksheet.

6. Determine whether there is a line 8 capital gain excess. To
do this, subtract from line 1 of the worksheet the amount on line 2c
of the parent's Foreign Earned Income Tax Worksheet. If the result
is more than zero, that amount is the line 8 capital gain excess. If the
result is zero or less, there is no line 8 capital gain excess.
7. If there is no line 8 capital gain excess, skip step 9 below and
go to step 10.
8. If there is a line 8 capital gain excess, complete a second
Qualified Dividends and Capital Gain Tax Worksheet, as instructed,
earlier, and in step 10, later, but in its entirety and with the following
additional modifications.
a. Reduce the amount you would otherwise enter on line 3 (but
not below zero) by the line 8 capital gain excess.
b. Reduce the amount you would otherwise enter on line 2 (but
not below zero) by any of the line 8 capital gain excess not used in
(a) earlier.
9. Complete lines 5 through 25 following the worksheet
instructions. Use the parent's filing status to complete lines 6, 13, 23,
and 24.

Child files Form 2555. If line 14 includes any net capital gain or
qualified dividends and the child files Form 2555, see Pub. 929 for
instructions on how to figure the line 15 tax.
Using the Qualified Dividends and Capital Gain Tax Worksheet
for line 15 tax. If you use the Qualified Dividends and Capital Gain
Tax Worksheet to figure the line 15 tax, complete that worksheet as
follows.
1. On line 1, enter the amount from Form 8615, line 14.
2. On line 2, enter the amount of the qualified dividends
included on Form 8615, line 14. (See Net capital gain and qualified
dividends on line 14, earlier.)
3. On line 3, enter the amount of the net capital gain included
on Form 8615, line 14. (See Net capital gain and qualified dividends
on line 14, earlier.)
4. Complete line 4 following the worksheet instructions.
5. If you are completing the worksheet in the Instructions for
Forms 1040 and 1040-SR, leave line 5 blank.
6. Complete lines 5 through 25 following the worksheet
instructions. Use the child's filing status to complete lines 6, 13, 23,
and 24 of the worksheet for Form 1040.

Enter the amount from line 25 of the Qualified Dividends and
Capital Gain Tax Worksheet on Form 8615, line 9, and check the
box on that line. Don’t attach this worksheet to the child's return.

Line 10

Enter the amount from line 25 of this Qualified Dividends and
Capital Gain Tax Worksheet on line 15 of Form 8615 and check the
box on that line. Don’t attach this worksheet to the child's return.

If the parent filed a joint return, enter the tax shown on that return
even if the parent's spouse isn’t the child's parent.

Using Schedule J (Form 1040) for line 15 tax. If line 14 includes
any farming or fishing income (including certain amounts received in
connection with the Exxon Valdez litigation), the tax may be less if
you use Schedule J. See Pub. 929 for details on how to figure the
line 15 tax using Schedule J.

If the Foreign Earned Income Tax Worksheet (in the Instructions
for Forms 1040 and 1040-SR) was used to figure the parent's tax,
enter the amount from line 4 of that worksheet, instead of the
parent's tax from Form 1040, line 16.

Line 15

Line 17

Figure the tax using the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet, Schedule D
Tax Worksheet, or Schedule J, whichever applies.

Figure the tax using the Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet, Schedule D
Tax Worksheet, or Schedule J, whichever applies.

If line 14 includes any net capital gain or qualified dividends,

TIP use the Qualified Dividends and Capital Gain Tax

If line 4 includes any qualified dividends or net capital gain, use
the Qualified Dividends and Capital Gain Tax Worksheet to figure
the tax unless the Schedule D Tax Worksheet has to be used
instead.

Worksheet to figure this tax. However, if the child has to file
Schedule D and line 18 or line 19 of the child's Schedule D is more
than zero, use the Schedule D Tax Worksheet to figure this tax
instead. See Pub. 929 for details on how to figure the line 15 tax
using the Schedule D Tax Worksheet.

If any farming or fishing income (including certain amounts
received in connection with the Exxon Valdez litigation) is included
on line 4, the tax may be less if you use Schedule J.

Before using the Qualified Dividends and Capital Gain Tax
Worksheet to figure the line 15 tax, you will need to know the amount
of net capital gain and qualified dividends, if any, included on
line 14.

Child files Form 2555. If line 4 includes any qualified dividends or
net capital gain and the child files Form 2555, see Pub. 929 for
instructions on how to figure the line 17 tax.

Line 18

Net capital gain and qualified dividends on line 14. If the child
doesn’t have any net capital gain or qualified dividends, line 14
doesn’t include any net capital gain or qualified dividends. If the child
has net capital gain, the amount of net capital gain included on
line 14 is the amount from line 2 of the child's completed Line 5
Worksheet minus the amount from the last line of that worksheet. If
the child has qualified dividends, the amount of qualified dividends
included on line 14 is the amount from line 1 of the child's completed

If the child files Form 2555, don’t enter the amount from Form 8615,
line 18, on the child's Form 1040, line 16. Instead, enter the amount
from Form 8615, line 18, on line 4 of the child's Foreign Earned
Income Tax Worksheet (in the Instructions for Forms 1040 and
1040-SR). Then complete the rest of the Foreign Earned Income
Tax Worksheet to figure the child's tax.

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Instructions for Form 8615