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Publication 929
Tax Rules for Children and Dependents
Introduction, Useful Items and Important Changes
For use in Preparing 2014 Returns

Part 1. Rules for All Dependents

Filing Requirements

Earned Income Only
Unearned Income Only
Both Earned and Unearned Income
Other Filing Requirements

Should a Return Be Filed Even If Not Required?

Responsibility for Child's Return

Standard Deduction

Standard Deduction of Zero

Dependent's Own Exemption

Withholding From Wages

Part 2. Tax on Unearned Income of Certain Children

Which Parent's Return To Use

Parent's Election To Report Child's Interest and Dividends

Effect of Making the Election
Figuring Child's Income
Figuring Additional Tax

Tax for Certain Children Who Have Unearned Income

Providing Parental Information (Form 8615, Lines A–C)
Step 1. Figuring the Child's Net Unearned Income (Form 8615, Part I)
Step 2. Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II)
Step 3. Figuring the Child's Tax (Form 8615, Part III)
Alternative Minimum Tax


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