Internal Revenue Service United States Department of the Treasury

Instructions for Form 8615 (2012)

Tax for Certain Children Who Have Investment Income of More Than $1,900

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions
    • Future Developments
    • Purpose of Form
    • Investment Income
    • Who Must File
      • Additional Information
      • Incomplete Information for Parent or Other Children
      • Amended Return
      • Alternative Minimum Tax
    • Line Instructions
      • Lines A and B
        • Line 1
          • Line 2
          • Line 4
          • Line 6
          • Line 8
            • Net capital gain.
            • Qualified dividends.
            • Net capital gain or qualified dividends on line 5.
            • Net capital gain or qualified dividends on line 6.
            • Net capital gain or qualified dividends on line 7.
          • Line 9
            • Line 10
            • Line 15
              • Line 17
                • Line 18
                   Next

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