Form 8615: Who Must File & How to Complete

⚠️ TaxSlayer Alert

🔔 TaxSlayer does NOT automatically generate Form 8615.

Instead, TaxSlayer will show a warning message if your return may require Form 8615 based on the information entered.

📌 The warning lets you know that:

• Your return might require Form 8615
• You should review Form 8615 to determine whether it applies 

➡️ It is the user’s responsibility to decide whether Form 8615 is required and to complete it if necessary.

✅ When Form 8615 Is REQUIRED (2025)

You must complete Form 8615 if all of the following apply:

💰 1. Unearned income is more than $2,700

• Applies to tax year 2025
• Unearned income includes:
  • 💵 Interest
  • 📈 Ordinary and qualified dividends
  • 📊 Capital gains and capital gain distributions
  • 🏠 Rents and royalties
  • 🏦 Trust or estate income
  • 🎓 Certain taxable scholarships (not for services)

✅ Exactly $2,700 → 🚫 Form 8615 not required
✅ $2,701 or more → 📌 Form 8615 required

🎂 2. The child meets the age and support test

The child was one of the following at year‑end:

• 👶 Under age 18, OR
• 🧑 Age 18 and did not provide more than half of their own support, OR
• 🎓 Age 19–23, a full‑time student, who did not provide more than half of their own support

📌 This applies whether or not the child is claimed as a dependent. What matters is who paid for the child’s support, not who claimed them.

❤️ 3. At least one parent was alive at year‑end

If neither parent was living, Form 8615 does not apply.

🤝 4. The child does NOT file a joint return

Children filing a joint return are excluded.

🧭 Where to Enter Form 8615 in TaxSlayer

Federal Section ➡️ Other Taxes ➡️ Form 8615 – Tax for Certain Children Who Have Unearned Income

✅ “Do calculation based on parent’s tax rate” (Checkbox)

🔲 When you check this box, you are telling TaxSlayer:

“Yes, IRS kiddie‑tax rules apply, and this income must be taxed using the parent’s rate.”

✅ Checking this box activates the remaining sections of Form 8615.✍️ How to Complete Form 8615 in TaxSlayer (Step‑by‑Step)

🧑‍💼 Parent’s Personal Information

You will be asked to enter:

• Parent’s name
• Parent’s SSN
• Parent’s filing status

📌 This identifies which parent’s tax rate is used.

Why It’s Needed

You may be asked to enter items such as:

• Parent’s taxable income
• Qualified dividends
• Capital gains (including special rate gains)

🧮 Why this is required:
The IRS requires the child’s unearned income to be taxed as if it were added to the parent’s income, but without actually changing the parent’s return.

👧👦 Other Children Information 

This section is required only if the parent has more than one child subject to Form 8615.

You may be asked to enter totals from:

• Other children’s Form 8615, line 5
• Other children’s qualified dividends and capital gains

📌 Why TaxSlayer asks this:
The IRS requires the parent’s tax rate to be calculated once, then shared fairly across all children who are subject to kiddie tax.

✅ If this is the only child subject to Form 8615, these amounts are usually zero.

❓ Common Questions

❓ “Why did I get a warning but no form was created?”
Because TaxSlayer alerts you that Form 8615 may be required, but you must complete it manually if the rules apply.

❓ “Does this mean my parent owes more tax?”
No. The tax is paid on the child’s return only.

❓ “Why do I need parent info if the parent isn’t filing with me?”
IRS rules require the parent’s tax rate to calculate the kiddie tax — not to change their return.

🧠 Key Takeaway

✅ If a child’s unearned income exceeds $2,700 and the age/support rules are met, Form 8615 must be completed — even though TaxSlayer only provides a warning and does not auto‑generate the form.

📚 For official guidance, see IRS Instructions for Form 8615.