Publication 929, Tax Rules for Children and Dependents
This publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. It also explains how to report and figure the tax on investment income of certain children (whether or not they can be claimed as dependents).
Other Items You May Find Useful:
Form W-4, Employee's Withholding Allowance Certificate
Publication 501, Exemptions, Standard Deduction, and Filing Information
Publication 550, Investment Income and Expenses
Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900
Form 8814, Parents' Election To Report Child's Interest and Dividends
Comment on Publication 929
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