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previous page Previous Page: Publication 926 - Household Employer's Tax Guide - How To Get Tax Help
next page Next Page: Publication 929 - Tax Rules for Children and Dependents - Filing Requirements
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p929-000.htm#en_us_publink100026026
Publication 929

 
Tax Rules for  
Children and  
Dependents


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What's New(p1)


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taxmap/pubs/p929-000.htm#en_us_publink100026028

Filing requirements.(p1)

The amount of gross income that many dependents with earned income (wages, tips, etc.) can have during the year without having to file a return has increased. See Filing Requirements in Part 1.
taxmap/pubs/p929-000.htm#en_us_publink100026029

Standard deduction.(p1)

The standard deduction for many dependents with earned income (wages, tips, etc.) has increased. See Standard Deduction in Part 1.
taxmap/pubs/p929-000.htm#en_us_publink100026030

Alternative minimum tax.(p1)

The limit on the exemption amount for figuring the alternative minimum tax of a child filing Form 8615 has increased to the child's earned income plus $6,400 (previously $6,300). See Alternative Minimum Tax in Part 2.
taxmap/pubs/p929-000.htm#en_us_publink100026031

Increase in age of children whose investment income is taxed at parent's rate.(p1)

The investment income of certain children under age 18 at the end of the year continues to be taxed at the parent's tax rate. But this rule now also applies in certain cases to a child who either: See Part 2 for details.

Reminders(p2)


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Social security number (SSN).(p2)

Dependents who are required to file a tax return must have an SSN. To apply for an SSN, file Form SS-5 with the Social Security Administration. You can go to the website www.socialsecurity.gov for more information.
taxmap/pubs/p929-000.htm#en_us_publink100026034

Individual taxpayer identification number (ITIN).(p2)

The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It usually takes about 4 to 6 weeks to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN.
An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
taxmap/pubs/p929-000.htm#en_us_publink100026035

Photographs of missing children.(p2)

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

taxmap/pubs/p929-000.htm#TXMP2a3c0372Introduction

Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return.
Part 2 explains how to report and figure the tax on investment income of certain children (whether or not they can be claimed as dependents).
taxmap/pubs/p929-000.htm#en_us_publink100026036

Definitions.(p2)


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Many of the terms used in this publication, such as "dependent," "earned income," and "unearned income," are defined in the Glossary at the back of this publication.
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Comments and suggestions.(p2)


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We welcome your comments about this publication and your suggestions for future editions.
You can write to us at the following address:

 
Internal Revenue Service 
Individual Forms and Publications Branch 
SE:W:CAR:MP:T:I 
1111 Constitution Ave. NW, IR-6526 
Washington, DC 20224


We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put "Publications Comment" on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
taxmap/pubs/p929-000.htm#en_us_publink100049552

Ordering forms and publications.(p2)
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Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received.

 
Internal Revenue Service 
1201 N. Mitsubishi Motorway 
Bloomington, IL 61705-6613


taxmap/pubs/p929-000.htm#en_us_publink100049553

Tax questions.(p2)
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If you have a tax question, check the information available on www.irs.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of the above addresses.

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Useful items

You may want to see:


Publication
 501 Exemptions, Standard Deduction, and Filing Information
Form (and Instructions)
 W-4: Employee's Withholding Allowance Certificate
 8615: Tax for Certain Children Who Have Investment Income of More Than $1,800
 8814: Parents' Election To Report Child's Interest and Dividends
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.
taxmap/pubs/p929-000.htm#en_us_publink100026040

Part 1. Rules for  
All Dependents(p2)


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Rules for All Dependents

Words you may need to know (see Glossary)

This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding.
previous pagePrevious Page: Publication 926 - Household Employer's Tax Guide - How To Get Tax Help
next pageNext Page: Publication 929 - Tax Rules for Children and Dependents - Filing Requirements
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication