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8. Dividends and Other Distributions/Dividendos y Otras Distribuciones

Form 8615, Tax for Certain Children Who Have Unearned Income
For children under age 18 and certain older children, unearned income over $2,100 is taxed at the parent's rate if the parent's rate is higher than the child's. If the child's unearned income is more than $2,100, use this form to figure the child's tax.

Form 8814, Parents' Election To Report Child's Interest and Dividends
Parents use this form to report their child’s income on their return, so their child will not have to file a return.

Form 8949, Sales and Other Dispositions of Capital Assets
Use this form to reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return.

Publication 514, Foreign Tax Credit for Individuals
This publication discusses the credit or itemized deduction you may be able to take if you paid or accrued foreign taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income.

Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.

Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends
Use this schedule to report your taxable interest or ordinary dividends.

Schedule D (Form 1040), Capital Gains and Losses
Use this schedule to report the sale or exchange of capital assets, gains from involuntary conversions of capital assets, capital gain distributions and nonbusiness bad debts.

Page Last Reviewed or Updated: 07-Sep-2016