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. How to report and figure the tax on investment income of certain children (whether or not they can be claimed as dependents). Current Revision Publication 929 (PDFPDF | HTML | eBookEPUB) Recent Developments Changes to the 2018 Publication 929 due to the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 -- 10-APR 2020 Corrections to the 2018 Publication 929 -- 30-MAY-2019 Other Items You May Find Useful All Publication 929 Revisions About Publication 501, Exemptions, Standard Deduction, and Filing Information About Publication 505, Tax Withholding and Estimated Tax About Publication 519, U.S. Tax Guide for Aliens About Publication 529, Miscellaneous Deductions About Publication 550, Investment Income and Expenses Other Current Products Related Items About Form 2555, Foreign Earned Income About Form 2848, Power of Attorney and Declaration of Representative About Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts About Form 6251, Alternative Minimum Tax - Individuals