Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900
For children under age 18 and certain older children, investment income over $1,900 is taxed at the parent's rate if the parent's rate is higher than the child's. If the child's investment income is more than $1,900, use Form 8615 to figure the child's tax.
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Comment on Form 8615
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