Figure 2. Does Your Child Have To Use Form 8615 To Figure Their Tax?

Figure 2. Does Your Child Have To Use Form 8615 To Figure Their Tax?

Summary: This flowchart aids in deciding whether Form 8615 is needed to figure your tax.

Start

This is the starting of the flowchart.

Decision (1)

Was your child’s investment income more than $2,100?

IF Yes Continue To Decision (2)
IF No Continue To Process (b)

Decision (2)

Is your child required to file a tax return for 2018?

IF Yes Continue To Decision (3)
IF No Continue To Process (b)

Decision (3)

Was your child under age 18 at the end of 2018?

IF Yes Continue To Decision (8)
IF No Continue To Decision (4)

Decision (4)

Were your child age 18 at the end of 2018?

IF Yes Continue To Decision (7)
IF No Continue To Decision (5)

Decision (5)

Was your child under age 24 at the end of 2018?

IF Yes Continue To Decision (6)
IF No Continue To Process (b)

Decision (6)

Was your child a full-time student in 2018?

IF Yes Continue To Decision (7)
IF No Continue To Process (b)

Decision (7)

Did your child have earned income that was more than half of his or her support?

IF Yes Continue To Process (b)
IF No Continue To Decision (8)

Decision (8)

Was at least one of the child’s parents alive at the end of 2018?

IF Yes Continue To Decision (9)
IF No Continue To Process (b)

Decision (9)

Is your child filing a joint return for 2018?

IF Yes Continue To Process (b)
IF No Continue To Process (a)

Process (a)

The child will use Form 8615 to figure their tax and attach it to their return.

Note: If you choose to report your child’s income by filing Form 8814, your isn’t required to file a tax return and will not use Form 8615 (See Parent's Election To Report Child's Interest and Dividends.)

Continue to End

Process (b)

Your child will not use Form 8615 to figure their tax.

Continue To End

End

This is the ending of the flowchart.