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. Other Items You May Find Useful All Publication 929 Revisions 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