Clarification of Worksheet Line References in the 2020 Instructions for Form 8615

 

On page 6 of the 2020 Instructions for Form 8615, Tax for Certain Children Who Have Unearned Income, there are two incorrect line references to the Qualified Dividends and Capital Gain Tax Worksheet, which is located in the 2020 Instructions for Form 1040.

  1. Under "Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax," number 9 should read, "Complete lines 5 through 25 following the worksheet instructions. Use the parent's filing status to complete lines 6, 13, 22, and 24." The correct line is line 22, not line 23.
     
  2. Under "Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax," number 6 should read, "Complete lines 5 through 25 following the worksheet instructions. Use the child's filing status to complete lines 6, 13, 22, and 24 of the worksheet for Form 1040." The correct line is line 22, not line 23.