O

Tax for Children Under Age 14

With Investment Income of More Than $1,600 Form 8615

Department of the Treasury

Internal Revenue Service

 Attach only to the child’s Form 1040, Form 1040A, or Form 1040NR.

Child’s name shown on return Child’s socia

Parent’s name (first, initial, and last). Caution: See instructions before completing. Parent’s 

Parent’s filing status (check one):

Child’s Net Investment Income

1 Enter the child’s investment income (see instructions) 1

If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $1,600.

Otherwise, see instructions

2

2

Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do

attach it to the child’s return

3

3

4

Enter the child’s taxable income from Form 1040, line 42; Form 1040A, line 27; or Form 1040NR,

line 39

4

Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do

attach it to the child’s return

5

5

Tentative Tax Based on the Tax Rate of the Parent

Enter the parent’s taxable income from Form 1040, line 42; Form 1040A, line 27; Form 1040EZ,

line 6; TeleFile Tax Record, line K(1); Form 1040NR, line 39; or Form 1040NR-EZ, line 14. If zero

or less, enter -0-

6

6

Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named

above. Do not include the amount from line 5 above

7

7

8 8 Add lines 5, 6, and 7 (see instructions). 

9

Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions).

If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or

Schedule J (Form 1040) is used to figure the tax, check here 

9

10 Enter the parent’s tax from Form 1040, line 43; Form 1040A, line 28, minus any alternative minimum

tax; Form 1040EZ, line 10; TeleFile Tax Record, line K(2); Form 1040NR, line 40; or Form 1040NR-EZ,

line 15. Do not include any tax from Form 4972 or 8814. If the Qualified Dividends and Capital Gain

Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure the tax,

check here  10

Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line

13 and go to Part III

11

11

12a Add lines 5 and 7 12a

b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) 12b 

13 Multiply line 11 by line 12b 13

Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16.

14 Subtract line 5 from line 4 14

15

15 Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If the

Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or

Schedule J (Form 1040) is used to figure the tax, check here 

16 Add lines 13 and 15 16

17

17 Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If the

Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or

Schedule J (Form 1040) is used to figure the tax, check here 

18 Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 43; Form 1040A,

line 28; or Form 1040NR, line 40 18

For Paperwork Reduction Act Notice, see the instructions. 

A B

C

Single

Cat. No. 64113U

Part III

Part I

Part II

(99)  See separate instructions.

Before you begin: If the child, the parent, or any of the parent’s other children under age 14 must use the 

Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children a

explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule 

Married filing jointly Married filing separately Head of household Q