Index of Publication 929 - Tax Rules for Children and Dependents

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28% rate gain:

Defined, 28% rate gain.

A

Adjusted gross income (AGI), defined, Adjusted gross income.

Adjustments to income, defined, Adjustment to income., Adjustments to income.

Age 65 or older dependents, Age 65 or older or blind. A dependent who...

Aliens:

Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).

Standard deduction, The standard deduction for the following...

Alternative minimum tax (AMT):

Defined, Alternative minimum tax.

Assistance, See: Tax help

B

Blind dependents, filing requirements, Age 65 or older or blind. A dependent who...

C

Capital gain distributions:

Defined, Capital gain distribution.

Capital losses, Capital loss.

Child's earnings, Child's earnings.

Child's expenses, Child's expenses.

Child's investment income:

Tax on, An exemption from withholding is good for...

Child's return:

Responsibility for, You made payments on your child's behalf..., Even if a dependent does not meet any of...

Child, qualifying, Qualifying child.

Church, wages from, Had wages of $108.28 or more from a church...

Credits, reduced, Reduced deductions or credits.

D

Deductible investment interest, Deductible investment interest.

Deductions, Deductions you cannot take.

Deductions, reduced, Reduced deductions or credits.

Dependents:

Defined, Dependent.

Exemption for, Jennifer, who is a dependent of her parents,...

Own exemption, Jennifer, who is a dependent of her parents,...

Social security numbers (SSNs) of, Social security number (SSN).

Divorced parents, reporting child's investment income, Parents are divorced.

E

Earned income:

Defined, Earned income.

Education credit, recaptured, Recapture taxes, such as the tax from recapture...

Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election., On Form 8814, Linda subtracts the $950 shown...

Estimated tax, penalty, Penalty for underpayment of estimated tax.

Exemption:

Defined, Exemption.

Own exemption — dependent, Dependent's Own Exemption

Exemption from withholding, To claim exemption from withholding, an employee...

Extension of time to file, Extension of time to file.

F

Figures, See: Tables and figures

Figuring child's income, If you make this election for 2010 and did...

Filing requirements, This part of the publication discusses the..., Even if a dependent does not meet any of...

Form 1040:

Schedule A, These expenses are added to certain other...

Schedule J, Using Schedule J for line 9 tax., Using Schedule J for line 15 tax.

Form 1040A:

Filled in example, Form 1040A, page 1, for Sara L. Brown

Form 1099-DIV, If any of the child's capital gain distributions...

Form 2555, Child files Form 2555 or 2555-EZ., Parent files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ.

Form 2555-EZ, Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ.

Form 2555–EZ, Parent files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ.

Form 2848, A child's legal representative making the..., Designated as representative.

Form 6251, Ordinarily, single individuals can subtract..., If your child received tax-exempt interest...

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

Form 8814, Make the election by attaching Form 8814..., Use Form 8814, Part I, to figure your child's..., Include the amount from line 15 of all your..., On Form 8814 (illustrated on page 14), Linda..., On Form 8814, Linda subtracts the $950 shown...

Form W-4, To claim exemption from withholding, an employee...

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:

Defined, Investment income defined., Investment income.

Election to include child's income on parent's return, See: Election to include child's income on parent's return

Tax on, Part 2. Tax on Investment Income of Certain Children

Investment interest, Deductible investment interest.

IRS notice sent to child, IRS notice.

Itemized deductions:

Defined, Itemized deductions.

Directly connected, Directly connected.

J

Joint return of parents, Which Parent's Return To Use

L

Life insurance, Uncollected social security and Medicare...

Limit on exemption amount, Limit on exemption amount.

M

Married parents filing separately, Parents are married.

Medicare tax, Social security and Medicare taxes on tips...

Missing children, photographs of, Photographs of missing children.

More information, See: Tax help

N

Net capital gain:

Defined, Net capital gain.

Net investment income:

Defined, Net investment income.

P

Parents:

Which parent's return to use, Which Parent's Return To Use

Penalty, estimated tax, Penalty for underpayment of estimated tax.

Publications, See: Tax help

Q

Qualified dividends, Qualified dividends., Qualified dividends.

Qualifying child, Qualifying child.

Qualifying relative, Qualifying relative.

R

Recapture taxes, Additional tax on a qualified plan, including...

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

Schedule D Tax Worksheet, Use the Schedule D Tax Worksheet (in the..., Worksheet 1 for Line 11 of the Schedule D..., Using the Schedule D Tax Worksheet for line 15 tax.

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).

Social security tax, Social security and Medicare taxes on tips...

Standard deduction, Standard Deduction, Jennifer, who is a dependent of her parents,...

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 help, The name, address, social security number..., How To Get Tax Help

Tax on child's investment income:

Figured on Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900

Tax year, defined, Tax year.

Taxable income, defined, Taxable income.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

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

U

Unearned income, Unearned Income Only, Earned and Unearned Income

Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11)., Unrecaptured section 1250 gain.

W

Withholding, Withholding From Wages

Worksheets:

Dependent's filing requirement, Filing Requirement Worksheet for Most Dependents..., Age 65 or older or blind. A dependent who...

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...

Schedule D Tax, Worksheet 1 for Line 11 of the Schedule D...

Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1.

Unrecaptured section 1250 gain, Worksheet 2 for Line 11 of the Schedule D...