A
- Adjusted gross income (AGI), defined, Glossary
- Adjustments to income, defined, Adjustment to income., Glossary
- Age 65 or older dependents, Earned and Unearned Income
- Aliens:
-
- Individual taxpayer identification number (ITIN), Reminders
- Standard deduction, Standard Deduction of Zero
- Alternative minimum tax (AMT), What's New for 2007, Other Filing Requirements, Alternative minimum tax., Alternative Minimum Tax
- Alternative minimum tax (AMT):
-
- Defined, Glossary
- Assistance (see Tax help)
C
- Capital gain distributions, Capital gain distributions.
- Capital gain distributions:
-
- Defined, Glossary
- Capital losses, Capital loss.
- Child's earnings, Child's earnings.
- Child's expenses, Child's expenses.
- Child's investment income:
-
- Tax on, Part 2. Tax on Investment Income of Child Under 18, Publication 929 - Additional Material
- Child's return:
-
- Responsibility for, Responsibility for Child's Return, Child's expenses.
- Child, qualifying, Glossary
- Church, wages from, Other Filing Requirements
- Comments on publication, Comments and suggestions.
- Credits, reduced, Reduced deductions or credits.
D
- Deductible investment interest, Deductible investment interest.
- Deductions, Deductions you cannot take.
- Deductions, reduced, Reduced deductions or credits.
- Dependents:
-
- Defined, Glossary
- Exemption for, Dependent's Own Exemption
- Own exemption, Dependent's Own Exemption
- Social security numbers (SSNs) of, Reminders
- Divorced parents, reporting child's investment income, Parents are divorced.
E
- Earned income, Earned Income Only, Earned and Unearned Income
- Earned income:
-
- Defined, Glossary
- 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
- Election to include child's income on parent's return:,
- Estimated tax, penalty, Penalty for underpayment of estimated tax.
- Exemption from withholding, Claiming exemption from withholding.
- Exemption:
-
- Defined, Glossary
- Own exemption — dependent, Dependent's Own Exemption
- Extension of time to file, Extension of time to file.
F
- Figures (see Tables and figures)
- Figuring child's income, Figuring Child's Income
- Filing requirements, What's New for 2007, Filing Requirements, Publication 929 - Main Contents
- Form 1040:
-
- Schedule A, Directly connected.
- Schedule J, Using Schedule J 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.
- Form 8615, Providing Parental Information (Form 8615, Lines A-C), Line 18 (Tax)
- Form 8615:
-
- 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
I
- Individual taxpayer identification numbers (ITINs), Reminders
- Investment income:
-
- Defined, Investment income defined., Glossary
- Election to include child's income on parent's return, Illustrated Example (see Election to include child's income on parent's return)
- Tax on, Part 2. Tax on Investment Income of Child Under 18, Publication 929 - Additional Material
- Investment interest, Deductible investment interest.
- IRS notice sent to child, IRS notice.
- Itemized deductions:
-
- Defined, Glossary
- Directly connected, Directly connected.
R
- Recapture taxes, Other Filing Requirements
- Relative, qualifying, Glossary
- Remarried custodial parent, reporting child's investment income, Custodial parent remarried.
- Remarried widowed parent, reporting child's investment income, Widowed parent remarried.
- Returns
-
- Parent's election to include child's income (see Election to include child's income on parent's return)
- Returns:
-
- Filing even if not required, Should a Return Be Filed Even If Not Required?
- 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, Publication 929 - Main Contents
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, What's New for 2007, Standard Deduction, Standard Deduction of Zero
- Standard deduction:
-
- Defined, Glossary
- Worksheet for dependents (Table 2), Table 2.
- Zero, Standard Deduction of Zero
- Suggestions for publication, Comments and suggestions.
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),
- Standard deduction worksheet for dependents (Table 2), Table 2.
- Tax help, How to request., How To Get Tax Help
- Tax on child's investment income, Part 2. Tax on Investment Income of Child Under 18, Glossary
- Tax on child's investment income:
-
- Figured on Form 8615, Tax for Children Under Age 18 Who Have Investment Income of More Than $1,700, Publication 929 - Additional Material
- Tax year, defined, Glossary
- Taxable income, defined, Glossary
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- 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
W
- Withholding, Withholding From Wages
- Worksheets:
-
- Dependent's filing requirement, Earned and Unearned Income
- Form 8615 alternate worksheet, Line 1 (Investment Income)
- Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Investment Income)
- Qualified dividends and capital gain tax:
-
- Filled in example, Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1, Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2, Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3
- Schedule D Tax, Figuring 28% rate gain (line 11).
- Standard deduction worksheet for dependents (Table 2), Table 2.
- Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11).
