8615
Tax for Certain Children Who
OMB No. 1545-0074
2017
Form
Have Unearned Income
Attach only to the child’s Form 1040, Form 1040A, or Form 1040NR.
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Department of the Treasury
Attachment
Go to for instructions and the latest information.
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Internal Revenue Service (99)
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Sequence No.
Child’s social security number
Child’s name shown on return
Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule
D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It
explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040).
A
B
Parent’s name (first, initial, and last). Caution: See instructions before completing.
Parent’s social security number
C
Parent’s filing status (check one):
Single
Married filing jointly
Married filing separately
Head of household
Qualifying widow(er)
Part I
Child’s Net Unearned Income
1
1
Enter the child’s unearned income (see instructions) .
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2
If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter
$2,100. Otherwise, see instructions
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2
3
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
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3
4
Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR,
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line 41. If the child files Form 2555 or 2555-EZ, see the instructions
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5
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
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Part II
Tentative Tax Based on the Tax Rate of the Parent
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Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ,
line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent
files Form 2555 or 2555-EZ, see the instructions .
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6
7
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 .
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7
8
Add lines 5, 6, and 7 (see instructions)
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8
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 .
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9
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10
Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative
minimum tax; Form 1040EZ, line 10; Form 1040NR, line 42; or Form 1040NR-EZ, line 15. Do not
include any tax from Form 4972, 8814, or 8885 or any tax from recapture of an education credit. If
the parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital
Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure
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the tax, check here
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11
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 .
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12a Add lines 5 and 7 .
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12a
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b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) .
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12b
13
13
Multiply line 11 by line 12b .
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Part III
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
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14
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
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Schedule J (Form 1040) is used to figure the tax, check here .
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16
Add lines 13 and 15
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16
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 .
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18
Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A,
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line 28; or Form 1040NR, line 42. If the child files Form 2555 or 2555-EZ, see the instructions .
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8615
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 64113U
Form
(2017)