Table of Contents
- Publication 929 - Introductory Material
- Publication 929 - Main Content
- Part 1. Rules for All Dependents
- Filing Requirements
- Should a Return Be Filed Even If Not Required?
- Responsibility for Child's Return
- Standard Deduction
- Dependent's Own Exemption
- Withholding From Wages
- Part 2. Tax on Investment Income of Certain Children
- Parent's Election To Report Child's Interest and Dividends
- Tax for Certain Children Who Have Investment Income of More Than $1,800
- Providing Parental Information (Form 8615, Lines A–C)
- Step 1. Figuring the Child's Net Investment Income (Form 8615, Part I)
- Step 2. Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II)
- Step 3. Figuring the Child's Tax (Form 8615, Part III)
- Alternative Minimum Tax
- Illustrated Example
- Publication 929 - Additional Material
- Index
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