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Form 8615 Department of the Treasury Internal Revenue Service (99) Tax for Certain Children Who Have Unearned Income a Attach only to the child's Form 1040, Form 1040A, or Form 1040NR. a OMB No. 1545-0074 20 13 Attachment Sequence No. 33 Child’s name shown on return Child's social security number Before you begin: If the child, the parent, or any of the parent’s other children for whom Form 8615 must be filed must use the Schedule D Tax Worksheet or has income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It explains how to figure the child’s tax using the Schedule D Tax Worksheet or Schedule J (Form 1040). A Parent’s name (first, initial, and last). Caution: See instructions before completing. B Parent•s social security number C Parent’s filing status (check one): Single Married filing jointly Married filing separately Head of household Qualifying widow(er) Part I Child's Net Unearned Income 1 Enter the child’s unearned income (see instructions) 1 2 $2,000. Otherwise, see instructions 2 3 attach it to the child’s return 3 4 line 41. If the child files Form 2555 or 2555-EZ, see the instructions 4 5 attach it to the child’s return 5 Part II Tentative Tax Based on the Tax Rate of the Parent 6 line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent files Form 2555 or 2555-EZ, see the instructions 6 7 7 8 Add lines 5, 6, and 7 (see instructions) 8 9 If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) is used to figure the tax, check here a 9 10 Enter the parent’s tax from Form 1040, line 44; Form 1040A, line 28, minus any alternative parent files Form 2555 or 2555-EZ, see the instructions. If the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure the tax, check here a 10 11 Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line 11 12a Add lines 5 and 7 12a b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places) .... 12b × . 13 Multiply line 11 by line 12b 13 Part III Child's Tax If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16. 14 Subtract line 5 from line 4 14 15 the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) is used to figure the tax, check here a 15 16 Add lines 13 and 15 16 17 the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) is used to figure the tax, check here a 17 18 line 28; or Form 1040NR, line 42. If the child files Form 2555 or 2555-EZ, see the instructions . . 18 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 64113U Form 8615 (2013) ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. ................................................................................................. Information about Form 8615 and its separate instructions is at www.irs.gov/form8615. If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do Enter the child’s taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do Enter the parent’s taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, Enter the total, if any, from Forms 8615, line 5, of all other children of the parent named above. Enter the tax on the amount on line 8 based on the parent’s filing status above (see instructions). Do not include the amount from line 5 above include any tax from Form 4972 or 8814 or any tax from recapture of an education credit. If the minimum tax; Form 1040EZ, line 10; Form 1040NR, line 42; or Form 1040NR-EZ, line 15. Do not 13 and go to Part III Enter the tax on the amount on line 14 based on the child’s filing status (see instructions). If Enter the tax on the amount on line 4 based on the child’s filing status (see instructions). If Enter the larger of line 16 or line 17 here and on the child’s Form 1040, line 44; Form 1040A, ----------------Page (0) Break----------------