About Publication 929, Tax Rules for Children and Dependents


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

For tax year 2022 and later, Publication 929 will no longer be used to explain the filing requirements and other tax information for individuals who can be claimed as a dependent on another person’s tax return and how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents).  Instead use Form 8814 and Form 8616. Forms 8814 and 8616 and its instructions have been revised to include the additional instructional material in Publication 929.

Recent Developments

None at this time. 

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