Index

A

Adjustments to income, defined, Adjustment to income.
Age 65 or older dependents, Both Earned and Unearned Income
Aliens
Individual taxpayer identification number (ITIN), Reminders
Standard deduction, Standard Deduction of Zero
Alternative minimum tax (AMT), Other Filing Requirements, Alternative minimum tax., Alternative Minimum Tax
Assistance (see Tax help)

B

Blind dependents, filing requirements, Both Earned and Unearned Income

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 return
Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses.
Child's unearned income
Tax on, Renewing an exemption from withholding.
Church, wages from, Other Filing Requirements
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
Exemption for, Standard Deduction of Zero
Own exemption, Standard Deduction of Zero
Social security numbers (SSNs) of, Reminders
Divorced parents, reporting child's unearned income, Parents are divorced.

E

Earned income, Earned Income Only, Both 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.,
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.

G

Gift, income from property received as, Income from property received as a gift.

H

Help (see Tax help)

I

Individual taxpayer identification numbers (ITINs), Reminders
Investment interest, Deductible investment interest.
IRS notice sent to child, IRS notice.
Itemized deductions
Directly connected, Directly connected.

J

Joint return of parents, Which Parent's Return To Use

L

Life insurance, Other Filing Requirements
Limit on exemption amount (AMT)
Alternative Minimum Tax — Limit on exemption amount, Limit on exemption amount (AMT).

M

Married parents filing separately, Parents are married.
Medicare tax, Other Filing Requirements
Missing children, photographs of, Reminders

N

Net capital gain, Net capital gain.
Net unearned income, Line 5 (Net Unearned Income)

P

Parents
Election (see Election to include child's income on parent's return)
Which parent's return to use, Which Parent's Return To Use
Penalty, estimated tax, Penalty for underpayment of estimated tax.
Publications (see Tax help)

Q

Qualified dividends, Qualified dividends., Qualified dividends.

R

Recapture taxes, Other Filing Requirements
Remarried custodial parent, reporting child's unearned income, Custodial parent remarried.
Remarried widowed parent, reporting child's unearned 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 unearned 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. 2013 Filing Requirements for Dependents
Tax help, How to request., How To Get Tax Help
Tax on child's unearned income, Renewing an exemption from withholding.
Age requirement, Certain January 1 birthdays.
Figured on Form 8615, Tax for Certain Children Who Have Unearned Income
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

U

Unearned income, Unearned Income Only, Both Earned and Unearned Income
Defined, Unearned income defined.
Election to include child's income on parent's return (see Election to include child's income on parent's return)
Tax on, Part 2. Tax on Unearned Income of Certain Children
Unrecaptured section 1250 gain, Unrecaptured section 1250 gain., Figuring unrecaptured section 1250 gain (line 11).

W

Withholding, Withholding From Wages
Worksheets
Dependent's filing requirement, Both Earned and Unearned Income
Form 8615 alternate worksheet, Line 1 (Unearned Income)
Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income)
Schedule D Tax, Figuring 28% rate gain (line 11).
Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1.
Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11).

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