Main Topics
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FAQs
Forms
Publications
Tax Topics
Main Topics
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
#
FAQs
Forms
Publications
Tax Topics
Part 1. Rules for All Dependents
Earned Income OnlyShould a Return Be Filed Even If Not Required?
Responsibility for Child's Return
Standard Deduction of ZeroPart 2. Tax on Investment Income of Certain Children
Which Parent's Return To UseParent's Election To Report Child's Interest and Dividends
Effect of Making the ElectionTax for Certain Children Who Have Investment Income of More Than $1,800
Providing Parental Information (Form 8615, Lines A–C)