Form 8615
Form 8615
Department of the Treasury
Internal Revenue Service (99)
Tax for Certain Children Who
Have Unearned Income
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Attach only to the child’s Form 1040, Form 1040A, or Form 1040NR.
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Information about Form 8615 and its separate instructions is at www.irs.gov/form8615.
OMB No. 1545-0074
2016
Attachment
Sequence No.
33
Child’s name shown on return
Child’s social security number
Before you begin: 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).
A Parent’s name (first, initial, and last). Caution: See instructions before completing. B Parent’s social security number
C Parent’s filing status (check one):
Single Married filing jointly Married filing separately Head of household Qualifying widow(er)
Part I Child’s Net Unearned Income
1 Enter the child’s unearned income (see instructions) . . . . . . . . . . . . . . . . 1
2
If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter
$2,100. Otherwise, see instructions . . . . . . . . . . . . . . . . . . . . .
2
3
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 . . . . . . . . . . . . . . . . . . . . . . .
3
4
Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR,
line 41. If the child files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . .
4
5
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 . . . . . . . . . . . . . . . . . . . . . . .
5
Part II Tentative Tax Based on the Tax Rate of the Parent
6
Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ,
line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent
files Form 2555 or 2555-EZ, see the instructions . . . . . . . . . . . . . . . . .
6
7
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 . . . . . . . . . . . . . . . . . .
7
8 Add lines 5, 6, and 7 (see instructions) . . . . . . . . . . . . . . . . . . . . 8
9
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 . . . . . . . . .
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9
10
Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative
minimum tax; Form 1040EZ, line 10; Form 1040NR, line 42; or Form 1040NR-EZ, line 15. Do not
include any tax from Form 4972, 8814, or 8885 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 . . . . . . . . . . . . . . . . . . . . . .
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10
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 . . . . . . . . . . . . . . . . . . . . . . . . . .
11
12a Add lines 5 and 7 . . . . . . . . . . . . . . . . . . 12a
b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) . . . . 12b
× .
13 Multiply line 11 by line 12b . . . . . . . . . . . . . . . . . . . . . . . .
13
Part III Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16.
14 Subtract line 5 from line 4 . . . . . . . . . . . . . . . 14
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 . . . . . . . . .
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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 . . . . . . . . .
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17
18
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 42. If the child files Form 2555 or 2555-EZ, see the instructions . .
18
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 64113U
Form 8615 (2016)
