[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302787-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-302787-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","form-8615-childs-net-investment-income-and-tax-computation","Form 8615 - Child’s Net Investment Income and Tax Computation","","Form 8615 (2004) provides a step-by-step tax computation for a child’s net investment income when certain conditions apply. It instructs how to report the child’s investment income, determine amounts based on whether deductions were itemized, and compute the child’s tax using lines tied to parent and child filing statuses. The form includes parent tentative tax calculations, additional children’s amounts, and a final child tax section, with attachment requirements to the child’s return.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-8615-childs-net-investment-income-and-tax-computation/302787/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-8615-childs-net-investment-income-and-tax-computation/302787.png","ImageObject",442,249,{"name":42,"@type":43},"Aria","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who must attach Form 8615 to a tax return?","Question",{"text":62,"@type":63},"Attach Form 8615 only to the child’s Form 1040, Form 1040A, or Form 1040NR.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What is calculated in Part I of Form 8615?",{"text":67,"@type":63},"Part I computes the child’s net investment income using the child’s investment income, the $1,600 threshold when applicable, and the results of subtracting and comparing lines 1, 2, 3, and 4.",{"name":69,"@type":60,"acceptedAnswer":70},"How does Form 8615 calculate the child’s tax in Parts II and III?",{"text":71,"@type":63},"Part II estimates tentative tax based on the parent’s tax rate using the parent’s taxable income and combined amounts from any other children. Part III then computes the child’s tax using the difference between lines 4 and 5 and adds the relevant amounts on lines 13, 15, 16, 17, and 18.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302787,1790156768,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":4},2336464648322,"https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488","With InvTaxestoernCthIni enmeUonfdeMr AoregeTh $1,600 ~~ ~~OMB~~2~~No~~0~~.~~ ~~1545~~04~~-0998~~ ~~  \n(99) 􀀁 See separate instructions.  \nChild’s name shown on return  Child’s social security number  \nForm 8615  \nDepartment of the Treasury Internal Revenue Service  \n􀀁 Attach only to the child’s Form 1040, Form 1040A, or Form 1040NR.  \nASacqumnceentNo. 33  \nBefore you begin: If the child, the parent, or any of the parent’s other children under age 14 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) .  \n\n| A Parent’s name (first, initial, and last) . Caution: See instructions before completing. | B Parent’s social security number\u003Cbr>|\n| --- | --- |\n\nC Parent’s filing status (check one):  \n  Single  Married filing jointly  Married filing separately  Head of household  Qualifying widow(er)   Part I  Child’s Net Investment Income  \n\n| 1 | Enter the child’s investment income (see instructions)  | 1 |  |  |\n| --- | --- | --- | --- | --- |\n|  |  |  |  |  |\n| 2 | If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $1,600 . Otherwise, see instructions  | 2 |  |  |\n|  |  |  |  |  |\n| 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 |  |  |\n| 4 | Enter the child’s taxable income from Form 1040, line 42; Form 1040A, line 27; or Form 1040NR, line 39 | 4 |  |  |\n| 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 |  |  |\n\n Part II Tentative Tax Based on the Tax Rate of the Parent  \n\n| 6 | Enter the parent’s taxable income from Form 1040, line 42; Form 1040A, line 27; Form 1040EZ, line 6; TeleFile Tax Record, line K(1); Form 1040NR, line 39; or Form 1040NR-EZ, line 14. If zero or less, enter-0-  | 6 |  |  |\n| --- | --- | --- | --- | --- |\n|  |  |  |  |  |\n| 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 |  |  |\n|  |  |  |  |  |\n| 8 | Add lines 5, 6, and 7 (see instructions) .  | 8 |  |  |\n|  |  |  |  |  |\n| 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  􀀁  | 9 |  |  |\n|  |  |  |  |  |\n| 10 | Enter the parent’s tax from Form 1040, line 43; Form 1040A, line 28, minus any alternative minimum tax; Form 1040EZ, line 10; TeleFile Tax Record, line K(2); Form 1040NR, line 40; or Form 1040NR-EZ, line 15. Do not include any tax from Form 4972 or 8814. If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure the tax,\u003Cbr>check here 􀀁  | 10 |  |  |\n| 11 | Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line\u003Cbr>13 and go to Part III  | 11 |  |  |\n|  |  |  |  |  |\n| 12ab | Add lines 5 and 7  12a  \u003Cbr>Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places)  | \u003Cbr>12b | 􀀁 . |  |\n|  |  |  |  |  |\n| 13 | Multiply line 11 by line 12b | 13 |  |  |\n\n Part III  Child’s Tax—If lines 4 and 5 above are the same, enter -0-on line 15 and go to line 16.  \n\n| 14 | Subtract line 5 from line 4  | 14 |  |  | |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |\n| 15 | Enter the tax on the amount on line 14 based on the child’s filing status Qualified Dividends and Capital Gain Tax Worksheet, Schedule Schedule J (Form 1040) is used to figure the tax, check here | (see instructions) . If the D Tax Worksheet, or 􀀁  |  |  | 15 |  |  |\n|  |  |  |  |  |  |  |  |\n| 16 | Add lines 13 and 15 |  |  |  |","cbCaitspW074ZimI","https://ap.wps.com/l/cbCaitspW074ZimI","pdf",69689,"English","# Form 8615 Sections\n## Before you begin\n## Part I - Child’s Net Investment Income\n## Part II - Tentative Tax Based on the Tax Rate of the Parent\n## Part III - Child’s Tax\n## Paperwork Reduction Act Notice","[{\"question\":\"Who must attach Form 8615 to a tax return?\",\"answer\":\"Attach Form 8615 only to the child’s Form 1040, Form 1040A, or Form 1040NR.\"},{\"question\":\"What is calculated in Part I of Form 8615?\",\"answer\":\"Part I computes the child’s net investment income using the child’s investment income, the $1,600 threshold when applicable, and the results of subtracting and comparing lines 1, 2, 3, and 4.\"},{\"question\":\"How does Form 8615 calculate the child’s tax in Parts II and III?\",\"answer\":\"Part II estimates tentative tax based on the parent’s tax rate using the parent’s taxable income and combined amounts from any other children. Part III then computes the child’s tax using the difference between lines 4 and 5 and adds the relevant amounts on lines 13, 15, 16, 17, and 18.\"}]","Form 8615 - Child’s Net Investment Income and Tax Computation | PDF",1789796886]