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Category: Getting Started

Tax For Children Under Age 18 (Form 8615)

Form 8615 is used to figure your child’s tax on unearned income. The form is only required to be included on your return if all of the conditions below are met:

 

  1. The child had more than $2,000 in unearned income
  2. The child is required to file their own tax return
  3. The child must either be under 18 at the end of the tax year, was 18 at the end of the tax year and did not have earned income that attributed to more than half of their own support, or, the child was over 18 but under age 24, in school full-time, and did not provide more than half of their own support through earned income.
  4. At least one of the child’s parents was living at the end of the tax year
  5. For the tax year in question the child does not file a joint return.

 

To view form 8615 and its instructions, click here

For more information on Tax Rules for Children and Dependents, click here