30. Tax on Unearned Income of Certain Children/ Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos

About Form 8615, Tax for Certain Children Who Have Unearned Income

Information about Form 8615, Tax for Certain Children Who Have Unearned Income, including recent updates, related forms and instructions on how to file. For children under age 18 and certain older children, unearned income over $2,100, use this form to figure the child's tax.

About Form 8814, Parent's Election to Report Child's Interest and Dividends

Information about Form 8814, Parent's Election to Report Child's Interest and Dividends, including recent updates, related forms and instructions on how to file. Parents use this form to report their child’s income on their return, so their child will not have to file a return.

About Publication 929, Tax Rules for Children and Dependents

Information about Publication 929, Tax Rules for Children and Dependents, including recent updates. Publication 929 explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return.