Part 1. Rules for All Dependents
Earned Income OnlyShould a Return Be Filed Even If Not Required?
Responsibility for Child's Return
Standard Deduction of ZeroPart 2. Tax on Investment Income of Certain Children
Which Parent's Return To UseParent's Election To Report Child's Interest and Dividends
Effect of Making the ElectionTax for Certain Children Who Have Investment Income of More Than $1,900
Providing Parental Information (Form 8615, Lines A–C)