C
- Capital gain distributions, Capital gain distributions.
- Capital losses, Capital loss.
- Child's earnings, Child's earnings.
- Child's expenses, Child's expenses.
- Child's investment income
-
- Tax on, Renewing an exemption from withholding.
- Child's return
-
- Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses.
- Church, wages from, Other Filing Requirements
- Credits, reduced, Reduced deductions or credits.
E
- Earned income, Earned Income Only, Earned and Unearned Income
- Education credit, recaptured, Other Filing Requirements
- Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election., , Illustrated Example
- Estimated tax, penalty, Penalty for underpayment of estimated tax.
- Exemption
-
- Own exemption — dependent, Dependent's Own Exemption
- Exemption from withholding, Claiming exemption from withholding.
- Extension of time to file, Extension of time to file.
F
- Figures (see Tables and figures)
- Figuring child's income, Penalty for underpayment of estimated tax.
- Filing requirements, Part 1. Rules for All Dependents, Should a Return Be Filed Even If Not Required?
- Form 1040
-
- Schedule A, Directly connected.
- Schedule J, Using Schedule J (Form 1040), for line 9 tax., Using Schedule J for line 15 tax.
- Form 1040A
-
- Filled in example,
- Form 1099-DIV, Collectibles (28% rate) gain.
- Form 2555, Child files Form 2555 or 2555-EZ., Parent files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ.
- Form 2555-EZ, Child files Form 2555 or 2555-EZ., Parent files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ., Child files Form 2555 or 2555-EZ.
- Form 2848, Designated as representative., How to request.
- Form 6251, Alternative minimum tax., Limit on exemption amount (AMT).
- Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax)
-
- Filled in example,
- Illustrated Part I of,
- Illustrated Part II of,
- Form 8814, How to make the election., Figuring Child's Income, Figuring Additional Tax, Illustrated Example
- Form W-4, Claiming exemption from withholding.
- Free tax services, How To Get Tax Help
R
- Recapture taxes, Other Filing Requirements
- Remarried custodial parent, reporting child's investment income, Custodial parent remarried.
- Remarried widowed parent, reporting child's investment income, Widowed parent remarried.
- Returns
-
- Filing even if not required, Should a Return Be Filed Even If Not Required?
- Parent's election to include child's income (see Election to include child's income on parent's return)
- Responsibility for child's return, Responsibility for Child's Return, Child's expenses.
- Signing child's return, Signing the child's return.
- Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required?
S
- Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax., Figuring 28% rate gain (line 11)., Using the Schedule D Tax Worksheet for line 15 tax.
- Section 1202 gain, Section 1202 gain.
- Self-employed, filing requirements, Other Filing Requirements
- Separated parents, reporting child's investment income, Parents not living together.
- Signing child's return, Signing the child's return.
- Social security numbers (SSNs) of dependents, Reminders
- Social security tax, Other Filing Requirements
- Standard deduction, Standard Deduction, Standard Deduction of Zero
-
- Worksheet for dependents (Worksheet 1), Worksheet 1.
- Zero, Standard Deduction of Zero
T
- Tables and figures
-
- Determining whether Form 8615 is required (Figure 2),
- Election to include child's income on parent's return (Figure 1),
- Filing requirements for dependents (Table 1), Table 1. 2012 Filing Requirements for Dependents
- Tax help, How to request., How To Get Tax Help
- Tax on child's investment income, Renewing an exemption from withholding.
-
- Age requirement, Certain January 1 birthdays.
- Figured on Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900
- Taxpayer Advocate, Taxpayer Advocate Service.
- Third party designee, Third party designee.
- Tips not reported to employer, Other Filing Requirements
- Trust income, Trust income.
- TTY/TDD information, How To Get Tax Help
