Form 8615(2013) - Tax for Certain Children Who Have Unearned Income - Attach to the child's return

Sep 19, 2026

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Form 8615(2013) provides instructions and worksheet lines to compute tax for certain children who have unearned income. It explains what schedules or publications to use before starting, and it specifies when to attach the form to a child’s Form 1040, 1040A, or 1040NR. The form calculates the child’s net unearned income, determines tentative tax using the parent’s tax rate, and then computes the child’s final tax by comparing results from multiple lines and filing statuses.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

Before you begin

Part I - Child's Net Unearned Income

Taxable income and stops

Part II - Tentative Tax Based on the Tax Rate of the Parent

Lines 6-13 and calculations

Part III - Child's Tax

Lines 14-18 and comparison

# Tax for Certain Children Who Have Unearned Income ▶Attach only to the child's Form 1040,Form 1040A,or Form 1040NR. | Internal Revenue Service(99) | ▶Information about Form 8615 and its separate instructions is at www.irs.gov/form8615. | | Sequence No.33 | | --- | --- | --- | --- | | Child's name shown on retum | | Child's social security number | | Before you begin:If the child,the parent,or any of the parent's other children for whom Form 8615must be filed must use the Schedule D Tax Worksheet or has income from faming 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): Married filing jointly □Head of household □ Qualifying widow(er) Single PartI二 Child's Net Unearned Income | 1 Enter the child's unearned income(see instructions)..
2 If the child did not itemize deductions on Schedule A(Form 1040 or Form 1040NR),enter
$2,000.Otherwise,see instructions ..........
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 .............
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 .
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 | 1 | | | | --- | --- | --- | --- | | | 2 | | | | | 3 | | | | | 4 | | | | | 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 .................
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 ...............
8 Add lines 5,6,and 7(see instructions).................
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 .........
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 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 PartⅢ ...·.·.·.·.·.
12al
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 .......... | 6 | | | | --- | --- | --- | --- | | | 7 | | | | | 8 | | | | | 9 | | | | | 10 | | | | | 11 | | | | | 12b | ×. | | | | 13 | | | PartⅢ 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 ......
15 Enter the tax on the amount on line 14 based on the child's filing sta
the Qualified Dividends and Capital Gain Tax Worksheet,Schedule
Schedule J(Form 1040)is used to figure

FAQs

When must Form 8615 be attached to the child’s tax return?

Attach Form 8615 only to the child’s Form 1040, Form 1040A, or Form 1040NR.

How does the form determine the child’s net unearned income?

It starts with the child’s unearned income, subtracts $2,000 if the child did not itemize on Schedule A, then compares and computes using lines 3–5. If the result is zero or less, the form stops.

How is the child’s tax computed in Parts II and III?

Part II calculates a tentative tax using the parent’s filing status and tax rate on the relevant amounts, then subtracts line 10 from line 9. Part III computes additional child tax based on lines 4 and 5, then takes the larger amount for the child’s final tax entry.

Sep 19, 2026

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