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Index of Publication 929 - Tax Rules for Children and DependentsTOC
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28% rate gain:
A
Adjusted gross income (AGI), defined, Adjusted gross income.
Adjustments to income, defined, Adjustment to income., Adjustments to income.
Aliens:
Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
Alternative minimum tax (AMT):
Assistance, See: Tax help
B
Blind dependents, filing requirements, Age 65 or older or blind. A dependent who...
C
Capital gain distributions:
Capital losses, Capital loss.
Child's earnings, Child's earnings.
Child's expenses, Child's expenses.
Child's investment income:
Child, qualifying, Qualifying child.
D
Deductible investment interest, Deductible investment interest.
Deductions, reduced, Reduced deductions or credits.
Dependents:
Defined, Dependent.
Social security numbers (SSNs) of, Social security number (SSN).
Divorced parents, reporting child's investment income, Parents are divorced.
E
Earned income:
Exemption:
Defined, Exemption.
Own exemption — dependent, Dependent's Own Exemption
Extension of time to file, Extension of time to file.
F
Figures, See: Tables and figures
Form 1040A:
Form 8615:
Filled in example, Form 8615 for Sara L. Brown
Illustrated Part I of, Illustrated Part I of Form 8615
Illustrated Part II of, Illustrated Part II of Form 8615
Free tax services, How To Get Tax Help
Full-time student, defined, Full-time student.
G
Gift, income from property received as, Income from property received as a gift.
Gross income, defined, Gross income.
H
Help, See: Tax help
I
Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN).
Investment income:
Election to include child's income on parent's return, See: Election to include child's income on parent's return
Investment interest, Deductible investment interest.
IRS notice sent to child, IRS notice.
Itemized deductions:
Directly connected, Directly connected.
J
Joint return of parents, Which Parent's Return To Use
L
Limit on exemption amount, Limit on exemption amount.
M
Married parents filing separately, Parents are married.
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
N
Net capital gain:
Net investment income:
P
Parents:
Which parent's return to use, Which Parent's Return To Use
Publications, See: Tax help
Q
Qualifying child, Qualifying child.
Qualifying relative, Qualifying relative.
R
Relative, qualifying, Qualifying relative.
Remarried custodial parent, reporting child's investment income, Custodial parent remarried.
Remarried widowed parent, reporting child's investment income, Widowed parent remarried.
Returns:
Parent's election to include child's income, See: Election to include child's income on parent's return
S
Section 1202 gain, Section 1202 gain.
Self-employed, filing requirements, Had net earnings from self-employment of...
Separated parents, reporting child's investment income, Parents not living together.
Signing child's return, Signing the child's return.
Social security numbers (SSNs) of dependents, Social security number (SSN).
Support, defined, Support.
T
Tables and figures:
Determining whether Form 8615 is required (Figure 2), Figure 2. Do You Have To Use Form 8615 To Figure Your Child's Tax?
Election to include child's income on parent's return (Figure 1), Figure 1. Can You Include Your Child's Income On Your Tax Return?
Filing requirements for dependents (Table 1), (Figure)
Tax on child's investment income:
Tax year, defined, Tax year.
Taxable income, defined, Taxable income.
Third party designee, Third party designee.
Tips not reported to employer, Social security and Medicare taxes on tips...
Trust income, Trust income.
TTY/TDD information, How To Get Tax Help
W
Worksheets:
Form 8615 alternate worksheet, Alternate Worksheet for Form 8615, Line 1...
Qualified dividends and capital gain tax, Figure the tax on the amount on line 8 using...
Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1.
Unrecaptured section 1250 gain, Worksheet 2 for Line 11 of the Schedule D...
TOC