Form 8615: Who Must File & How to Complete

Program Alert

Our software does NOT automatically generate Form 8615.

Instead, the program 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 the Program

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 the program:

“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.

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 the program 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 the program 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 the program only provides a warning and does not auto‑generate the form.

For official guidance, see IRS Instructions for Form 8615.