Form 8615 is used to figure your child’s tax on unearned income. The form is only required to be included on your return if all of the conditions below are met:
- You had more than $2,200 of unearned income.
- You are required to file a tax return.
- You were either:
- Under age 18 at the end of 2019,
- Age 18 at the end of 2019 and didn't have earned income that was more than half of your support, or
- A full-time student at least age 19 and under age 24 at the end of 2019 and didn't have earned income that was more than half of your support.
- At least one of your parents was alive at the end of 2019.
- You don't file a joint return for 2019
These rules apply if you’re legally adopted or a stepchild. These rules also apply whether or not you’re a dependent. These rules don’t apply if neither of your parents were living at the end of the year.
To enter the Tax for Certain Children Who Have Unearned Income within the program, please go to:
- Federal Section
- Other taxes
- Tax For Children Under Age 18 Form 8615
- Complete all information here
To view form 8615 and its instructions, click here.
For more information on Tax Rules for Children and Dependents, click here.