Form 8615, Tax for Children Under Age 18 Who Have Unearned Income

If your child is required to file a tax return, we recommend that you have him or her file a separate return on Form 1040-EZ, 1040A, or 1040.

The child will have to complete Form 8615 and attach it to his or her Form 1040 if the following condtions apply. The child (1) had investment income of more than $2,000 and (2) was under age 18 at the end of the year; was age 18 at the end of year and did not have earned income that was more than half of the child's support, or was over age 18 and under age 24 at the end of year was a full-time student, and did not have earned income that was more than half of the child's support.

Form 8615, Tax for Children Under Age 18 Who Have Unearned Income

Instructions for Form 8615, Tax for Children Under Age 18 Who Have Unearned Income

The files in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.

Adobe Acrobat Reader is available, without charge, at the Adobe website.

For more information, see our discussion of reporting a child's income on a child's return.