Form 8615, Tax for Certain Children Who Have Unearned Income
Form 8615 figures the tax on a child’s investment income under the kiddie tax rules. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8615?
Form 8615, Tax for Certain Children Who Have Unearned Income, applies the kiddie tax: when a child’s unearned income, such as interest, dividends, and capital gains, is above the annual threshold, part of it is taxed at the parent’s marginal rate instead of the child’s rate. The form is attached to the child’s own tax return.
The rules generally cover children under 18, and can extend to 18-year-olds and full-time students under 24 who do not provide more than half of their own support with earned income. The threshold amount is adjusted for inflation, so check the current instructions for this year’s figure.
Who files 8615?
- Children under 18 with unearned income above the annual threshold who must file a return
- 18-year-olds whose earned income does not exceed half of their support, with unearned income above the threshold
- Full-time students aged 19 to 23 in the same support situation
- Parents preparing a return for a dependent child with significant investment income
How to fill out 8615
- Enter the child’s unearned income for the year in Part I and subtract the threshold amounts to find the net unearned income.
- Enter the parent’s taxable income and filing status, since the calculation uses the parent’s rate.
- Work through Part II to figure the tentative tax at the parent’s rate, accounting for any siblings who also file Form 8615.
- Complete Part III to figure the child’s total tax, comparing it with the tax at the child’s own rate.
- Download the finished PDF and attach it to the child’s Form 1040 or 1040-NR.
Quick fill 8615 on this page
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Frequently asked questions
Can I report my child’s income on my own return instead?
Sometimes. If the child’s only income is interest and dividends within the limits, parents may elect to report it on their own return with Form 8814 instead of filing a return with Form 8615 for the child. Compare both options, since the results can differ.
Does earned income from a job trigger Form 8615?
No. The kiddie tax applies only to unearned income such as interest, dividends, and capital gains. Wages are taxed at the child’s own rate.
Whose information do I need to complete the form?
You need the child’s income details plus the parent’s taxable income, filing status, and the unearned income of any other children subject to the kiddie tax, because the tax is figured as if the amounts were stacked on the parent’s income.