Figure 31-B. Do You Have To Use Form 8615 To Figure Your Child's Tax?

Summary: This flowchart aids in deciding whether Form 8615 is needed to figure a child's tax.

Start

This is the starting of the flowchart.

Decision (1)

Was the child's investment income more than $1,900?

IF Yes Continue To Decision (2)
IF No Continue To Process (b)

Decision (2)

Is the child required to file a tax return for 2010?

IF Yes Continue To Decision (3)
IF No Continue To Process (b)

Decision (3)

Was the child under age 18 at the end of 2010?

IF Yes Continue To Decision (8)
IF No Continue To Decision (4)

Decision (4)

Was the child age 18 at the end of 2010?

IF Yes Continue To Decision (7)
IF No Continue To Decision (5)

Decision (5)

Was the child under age 24 at the end of 2010?

IF Yes Continue To Decision (6)
IF No Continue To Process (b)

Decision (6)

Was the child a full-time student in 2010?

IF Yes Continue To Decision (7)
IF No Continue To Process (b)

Decision (7)

Did the child have earned income that was more than half of his or her support?

IF Yes Continue To Process (b)
IF No Continue To Decision (8)

Decision (8)

Was at least one of the child's parents alive at the end of 2010?

IF Yes Continue To Decision (9)
IF No Continue To Process (b)

Decision (9)

Is the child filing a joint return for 2010?

IF Yes Continue To Process (b)
IF No Continue To Process (a)

Process (a)

Use Form 8615 to figure the child's tax. Attach it to the child's return.

Note: If the child's parent (see Footnote) chooses to report the child's income by filing Form 8814, the child is not required to file a tax return. Do not use Form 8615 (See Parent's Election To Report Child's Interest and Dividends.)

Footnote: See Which Parent's Return To Use

Continue to End

Process (b)

Do not use Form 8615 to figure the child's tax.

Continue To End

End

This is the ending of the flowchart.

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