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2006 Federal Tax Forms

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2006 Federal Tax Forms

2006 federal tax forms Publication 929 - Main Content Table of Contents Part 1. 2006 federal tax forms Rules for All Dependents Filing RequirementsEarned Income Only Unearned Income Only Both Earned and Unearned Income Other Filing Requirements Should a Return Be Filed Even If Not Required? Responsibility for Child's ReturnThird party designee. 2006 federal tax forms Designated as representative. 2006 federal tax forms IRS notice. 2006 federal tax forms Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. 2006 federal tax forms Part 2. 2006 federal tax forms Tax on Unearned Income of Certain ChildrenWhich Parent's Return To Use Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, Lines A–C) Step 1. 2006 federal tax forms Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. 2006 federal tax forms Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. 2006 federal tax forms Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. 2006 federal tax forms Rules for All Dependents This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding. 2006 federal tax forms Filing Requirements Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind. 2006 federal tax forms A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. 2006 federal tax forms See Other Filing Requirements, later. 2006 federal tax forms The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. 2006 federal tax forms  To find out whether a dependent must file, read the section that applies, or use Table 1. 2006 federal tax forms Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. 2006 federal tax forms Marital Status Amount Single   Under 65 and not blind $6,100 Either 65 or older or blind $7,600 65 or older and blind $9,100 Married*   Under 65 and not blind $6,100 Either 65 or older or blind $7,300 65 or older and blind $8,500 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). 2006 federal tax forms Example. 2006 federal tax forms William is 16. 2006 federal tax forms His mother claims an exemption for him on her income tax return. 2006 federal tax forms He worked part time on weekends during the school year and full time during the summer. 2006 federal tax forms He earned $7,000 in wages. 2006 federal tax forms He did not have any unearned income. 2006 federal tax forms He must file a tax return because he has earned income only and his gross income is more than $6,100. 2006 federal tax forms If he is blind, he does not have to file a return because his gross income is not more than $7,600. 2006 federal tax forms Unearned Income Only A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table. 2006 federal tax forms Marital Status Amount Single   Under 65 and not blind $1,000 Either 65 or older or blind $2,500 65 or older and blind $4,000 Married*   Under 65 and not blind $1,000 Either 65 or older or blind $2,200 65 or older and blind $3,400 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). 2006 federal tax forms Example. 2006 federal tax forms Sarah is 18 and single. 2006 federal tax forms Her parents can claim an exemption for her on their income tax return. 2006 federal tax forms She received $1,970 of taxable interest and dividend income. 2006 federal tax forms She did not work during the year. 2006 federal tax forms She must file a tax return because she has unearned income only and her gross income is more than $1,000. 2006 federal tax forms If she is blind, she does not have to file a return because she has unearned income only and her gross income is not more than $2,500. 2006 federal tax forms Election to report child's unearned income on parent's return. 2006 federal tax forms   A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. 2006 federal tax forms See Parent's Election To Report Child's Interest and Dividends in Part 2. 2006 federal tax forms If the parent makes this election, the child does not have to file a return. 2006 federal tax forms Both Earned and Unearned Income A dependent who has both earned and unearned income generally must file a return if the dependent's gross income is more than line 5 of the following worksheet. 2006 federal tax forms Filing Requirement Worksheet for Most Dependents 1. 2006 federal tax forms Enter dependent's earned income plus $350     2. 2006 federal tax forms Minimum amount   $1,000 3. 2006 federal tax forms Compare lines 1 and 2. 2006 federal tax forms Enter the larger amount     4. 2006 federal tax forms Maximum amount   6,100 5. 2006 federal tax forms Compare lines 3 and 4. 2006 federal tax forms Enter the smaller amount     6. 2006 federal tax forms Enter the dependent's gross income. 2006 federal tax forms If line 6 is more than line 5, the dependent must file an income tax return. 2006 federal tax forms If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 2006 federal tax forms       Table 1. 2006 federal tax forms 2013 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 2006 federal tax forms   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. 2006 federal tax forms   Single dependents—Were you either age 65 or older or blind?     No. 2006 federal tax forms You must file a return if any of the following apply. 2006 federal tax forms       Your unearned income was over $1,000. 2006 federal tax forms Your earned income was over $6,100. 2006 federal tax forms Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. 2006 federal tax forms         Yes. 2006 federal tax forms You must file a return if any of the following apply. 2006 federal tax forms     Your unearned income was over $2,500 ($4,000 if 65 or older and blind), Your earned income was over $7,600 ($9,100 if 65 or older and blind), Your gross income was more than the larger of—       $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 2006 federal tax forms       Married dependents—Were you either age 65 or older or blind?     No. 2006 federal tax forms You must file a return if any of the following apply. 2006 federal tax forms       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2006 federal tax forms Your unearned income was over $1,000. 2006 federal tax forms Your earned income was over $6,100. 2006 federal tax forms Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. 2006 federal tax forms       Yes. 2006 federal tax forms You must file a return if any of the following apply. 2006 federal tax forms       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2006 federal tax forms Your unearned income was over $2,200 ($3,400 if 65 or older and blind), Your earned income was over $7,300 ($8,500 if 65 or older and blind), Your gross income was more than the larger of—       $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 2006 federal tax forms       Example 1. 2006 federal tax forms Joe is 20, single, not blind, and a full-time college student. 2006 federal tax forms He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. 2006 federal tax forms He received $200 taxable interest income and earned $2,750 from a part-time job. 2006 federal tax forms He does not have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,100, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next). 2006 federal tax forms Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. 2006 federal tax forms Enter dependent's earned income plus $350   $ 3,100 2. 2006 federal tax forms Minimum amount   1,000 3. 2006 federal tax forms Compare lines 1 and 2. 2006 federal tax forms Enter the larger amount   3,100 4. 2006 federal tax forms Maximum amount   6,100 5. 2006 federal tax forms Compare lines 3 and 4. 2006 federal tax forms Enter the smaller amount   3,100 6. 2006 federal tax forms Enter the dependent's gross income. 2006 federal tax forms If line 6 is more than line 5, the dependent must file an income tax return. 2006 federal tax forms If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 2006 federal tax forms   $ 2,950   Example 2. 2006 federal tax forms The facts are the same as in Example 1 except that Joe had $600 taxable interest income. 2006 federal tax forms He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his filled-in worksheet (shown next). 2006 federal tax forms Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. 2006 federal tax forms Enter dependent's earned income plus $350   $ 3,100 2. 2006 federal tax forms Minimum amount   1,000 3. 2006 federal tax forms Compare lines 1 and 2. 2006 federal tax forms Enter the larger amount   3,100 4. 2006 federal tax forms Maximum amount   6,100 5. 2006 federal tax forms Compare lines 3 and 4. 2006 federal tax forms Enter the smaller amount   3,100 6. 2006 federal tax forms Enter the dependent's gross income. 2006 federal tax forms If line 6 is more than line 5, the dependent must file an income tax return. 2006 federal tax forms If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 2006 federal tax forms   $ 3,350   Age 65 or older or blind. 2006 federal tax forms A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. 2006 federal tax forms Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. 2006 federal tax forms Enter dependent's earned income plus $350     2. 2006 federal tax forms Minimum amount   $1,000 3. 2006 federal tax forms Compare lines 1 and 2. 2006 federal tax forms Enter the larger amount     4. 2006 federal tax forms Maximum amount   6,100 5. 2006 federal tax forms Compare lines 3 and 4. 2006 federal tax forms Enter the smaller amount     6. 2006 federal tax forms Enter the amount from the following table that applies to the dependent       Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. 2006 federal tax forms Add lines 5 and 6. 2006 federal tax forms Enter the total     8. 2006 federal tax forms Enter the dependent's gross income. 2006 federal tax forms If line 8 is more than line 7, the dependent must file an income tax return. 2006 federal tax forms If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more     Example 3. 2006 federal tax forms The facts are the same as in Example 2 except that Joe is also blind. 2006 federal tax forms He does not have to file a return because his gross income of $3,350 is not more than $4,600, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). 2006 federal tax forms   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. 2006 federal tax forms Enter dependent's earned income plus $350   $3,100 2. 2006 federal tax forms Minimum amount   1,000 3. 2006 federal tax forms Compare lines 1 and 2. 2006 federal tax forms Enter the larger amount   3,100 4. 2006 federal tax forms Maximum amount   6,100 5. 2006 federal tax forms Compare lines 3 and 4. 2006 federal tax forms Enter the smaller amount   3,100 6. 2006 federal tax forms Enter the amount from the following table that applies to the dependent   1,500   Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. 2006 federal tax forms Add lines 5 and 6. 2006 federal tax forms Enter the total   4,600 8. 2006 federal tax forms Enter the dependent's gross income. 2006 federal tax forms If line 8 is more than line 7, the dependent must file an income tax return. 2006 federal tax forms If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. 2006 federal tax forms A dependent must file a tax return if he or she owes any other taxes, such as: Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes, Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance, Alternative minimum tax, Additional tax on a health savings account from Form 8889, Part III, Recapture taxes, such as the tax from recapture of an education credit, or Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 2006 federal tax forms But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. 2006 federal tax forms A dependent must also file a tax return if he or she: Had wages of $108. 2006 federal tax forms 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or Had net earnings from self-employment of at least $400. 2006 federal tax forms Spouse itemizes. 2006 federal tax forms   A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). 2006 federal tax forms Should a Return Be Filed Even If Not Required? Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if either of the following applies. 2006 federal tax forms Income tax was withheld from his or her income. 2006 federal tax forms He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. 2006 federal tax forms See the tax return instructions to find out who qualifies for these credits. 2006 federal tax forms  By filing a return, the dependent can get a refund. 2006 federal tax forms Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. 2006 federal tax forms If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. 2006 federal tax forms Signing the child's return. 2006 federal tax forms   If the child cannot sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guardian) for minor child. 2006 federal tax forms ” Authority of parent or guardian. 2006 federal tax forms   A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. 2006 federal tax forms   In general, a parent or guardian who does not sign the child's return can only provide information concerning the child's return and pay the child's tax. 2006 federal tax forms That parent or guardian is not entitled to receive information from the IRS or legally bind the child to a tax liability arising from the return. 2006 federal tax forms Third party designee. 2006 federal tax forms   A child's parent or guardian who does not sign the child's return may be authorized, as a third party designee, to discuss the processing of the return with the IRS as well as provide information concerning the return. 2006 federal tax forms The child or the person signing the return on the child's behalf must check the “Yes” box in the “Third Party Designee” area of the return and name the parent or guardian as the designee. 2006 federal tax forms   If designated, a parent or guardian can respond to certain IRS notices and receive information about the processing of the return and the status of a refund or payment. 2006 federal tax forms This designation does not authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. 2006 federal tax forms See the return instructions for more information. 2006 federal tax forms Designated as representative. 2006 federal tax forms   A parent or guardian who does not sign the child's return may be designated as the child's representative by the child or the person signing the return on the child's behalf. 2006 federal tax forms Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. 2006 federal tax forms See Publication 947, Practice Before the IRS and Power of Attorney, for more information. 2006 federal tax forms   If designated, a parent or guardian can receive information about the child's return but cannot legally bind the child to a tax liability unless authorized to do so by the law of the state in which the child lives. 2006 federal tax forms IRS notice. 2006 federal tax forms   If you or the child receives a notice from the IRS concerning the child's return or tax liability, you should immediately inform the IRS that the notice concerns a child. 2006 federal tax forms The notice will show who to contact. 2006 federal tax forms The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. 2006 federal tax forms Child's earnings. 2006 federal tax forms   For federal income tax purposes, amounts a child earns by performing services are included in the gross income of the child and not the gross income of the parent. 2006 federal tax forms This is true even if, under state law, the parent has the right to the earnings and may actually have received them. 2006 federal tax forms If the child does not pay the tax due on this income, the parent may be liable for the tax. 2006 federal tax forms Child's expenses. 2006 federal tax forms   Deductions for payments that are made out of a child's earnings are the child's, even if the payments are made by the parent. 2006 federal tax forms Example. 2006 federal tax forms You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. 2006 federal tax forms You made the payments out of your child's earnings. 2006 federal tax forms These items can be deducted only on the child's return. 2006 federal tax forms Standard Deduction The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of: $1,000, or The individual's earned income plus $350, but not more than the regular standard deduction (generally $6,100). 2006 federal tax forms However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. 2006 federal tax forms Certain dependents cannot claim any standard deduction. 2006 federal tax forms See Standard Deduction of Zero , later. 2006 federal tax forms Worksheet 1. 2006 federal tax forms   Use Worksheet 1 to figure the dependent's standard deduction. 2006 federal tax forms Worksheet 1. 2006 federal tax forms Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. 2006 federal tax forms If you were 65 or older and/or blind, check the correct number of boxes below. 2006 federal tax forms Put the total number of boxes checked in box c and go to line 1. 2006 federal tax forms a. 2006 federal tax forms You 65 or older   Blind   b. 2006 federal tax forms Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. 2006 federal tax forms Total boxes checked         1. 2006 federal tax forms Enter your earned income (defined below) plus $350. 2006 federal tax forms If none, enter -0-. 2006 federal tax forms 1. 2006 federal tax forms     2. 2006 federal tax forms Minimum amount. 2006 federal tax forms   2. 2006 federal tax forms $1,000   3. 2006 federal tax forms Compare lines 1 and 2. 2006 federal tax forms Enter the larger of the two amounts here. 2006 federal tax forms 3. 2006 federal tax forms     4. 2006 federal tax forms Enter on line 4 the amount shown below for your filing status. 2006 federal tax forms       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. 2006 federal tax forms     5. 2006 federal tax forms Standard deduction. 2006 federal tax forms         a. 2006 federal tax forms Compare lines 3 and 4. 2006 federal tax forms Enter the smaller amount here. 2006 federal tax forms If under 65 and not blind, stop here. 2006 federal tax forms This is your standard deduction. 2006 federal tax forms Otherwise, go on to line 5b. 2006 federal tax forms 5a. 2006 federal tax forms     b. 2006 federal tax forms If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. 2006 federal tax forms Enter the result here. 2006 federal tax forms 5b. 2006 federal tax forms     c. 2006 federal tax forms Add lines 5a and 5b. 2006 federal tax forms This is your standard deduction for 2013. 2006 federal tax forms 5c. 2006 federal tax forms     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2006 federal tax forms It also includes any amount received as a scholarship that you must include in income. 2006 federal tax forms   Example 1. 2006 federal tax forms Michael is single, age 15, and not blind. 2006 federal tax forms His parents can claim him as a dependent on their tax return. 2006 federal tax forms He has taxable interest income of $800 and wages of $150. 2006 federal tax forms He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. 2006 federal tax forms On line 3, he enters $1,000, the larger of $500 or $1,000. 2006 federal tax forms Michael enters $6,100 on line 4. 2006 federal tax forms On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. 2006 federal tax forms His standard deduction is $1,000. 2006 federal tax forms Example 2. 2006 federal tax forms Judy, a full-time student, is single, age 22, and not blind. 2006 federal tax forms Her parents can claim her as a dependent on their tax return. 2006 federal tax forms She has dividend income of $275 and wages of $2,500. 2006 federal tax forms She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. 2006 federal tax forms On line 3, she enters $2,850, the larger of $2,850 or $1,000. 2006 federal tax forms She enters $6,100 on line 4. 2006 federal tax forms On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. 2006 federal tax forms Example 3. 2006 federal tax forms Amy, who is single, is claimed as a dependent on her parents' tax return. 2006 federal tax forms She is 18 years old and blind. 2006 federal tax forms She has taxable interest income of $1,000 and wages of $2,000. 2006 federal tax forms She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. 2006 federal tax forms She enters $2,350 (the larger of $2,350 or $1,000) on line 3, $6,100 on line 4, and $2,350 (the smaller of $2,350 or $6,100) on line 5a. 2006 federal tax forms Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. 2006 federal tax forms She enters $1,500 (the number in box c times $1,500) on line 5b. 2006 federal tax forms Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). 2006 federal tax forms Standard Deduction of Zero The standard deduction for the following dependents is zero. 2006 federal tax forms A married dependent filing a separate return whose spouse itemizes deductions. 2006 federal tax forms A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period. 2006 federal tax forms A nonresident or dual-status alien dependent, unless the dependent is married to a U. 2006 federal tax forms S. 2006 federal tax forms citizen or resident alien at the end of the year and chooses to be treated as a U. 2006 federal tax forms S. 2006 federal tax forms resident for the year. 2006 federal tax forms See Publication 519, U. 2006 federal tax forms S. 2006 federal tax forms Tax Guide for Aliens, for information on making this choice. 2006 federal tax forms Example. 2006 federal tax forms Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. 2006 federal tax forms However, her husband elects to file a separate return and itemize his deductions. 2006 federal tax forms Because he itemizes, Jennifer's standard deduction on her return is zero. 2006 federal tax forms She can, however, itemize any of her allowable deductions. 2006 federal tax forms Dependent's Own Exemption A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. 2006 federal tax forms This is true even if the other taxpayer does not actually claim the exemption. 2006 federal tax forms Example. 2006 federal tax forms James and Barbara can claim their child, Ben, as a dependent on their return. 2006 federal tax forms Ben is a college student who works during the summer and must file a tax return. 2006 federal tax forms Ben cannot claim his own exemption on his return. 2006 federal tax forms This is true even if James and Barbara do not claim him as a dependent on their return. 2006 federal tax forms Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. 2006 federal tax forms If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. 2006 federal tax forms The exemption from withholding does not apply to social security and Medicare taxes. 2006 federal tax forms Conditions for exemption from withholding. 2006 federal tax forms   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. 2006 federal tax forms For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. 2006 federal tax forms For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. 2006 federal tax forms Dependents. 2006 federal tax forms   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. 2006 federal tax forms The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. 2006 federal tax forms The employee's unearned income will be more than $350. 2006 federal tax forms Exceptions. 2006 federal tax forms   An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim on his or her 2014 tax return: Adjustments to income, Tax credits, or Itemized deductions. 2006 federal tax forms The above exceptions do not apply to supplemental wages greater than $1,000,000. 2006 federal tax forms For more information, see Exemption From Withholding in chapter 1 of Publication 505. 2006 federal tax forms Example. 2006 federal tax forms Guy is 17 and a student. 2006 federal tax forms During the summer he works part time at a grocery store. 2006 federal tax forms He expects to earn about $1,200 this year. 2006 federal tax forms He also worked at the store last summer and received a refund of all his withheld income tax because he did not have a tax liability. 2006 federal tax forms The only other income he expects during the year is $375 interest on a savings account. 2006 federal tax forms He expects that his parents will be able to claim him as a dependent on their tax return. 2006 federal tax forms He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. 2006 federal tax forms Guy cannot claim exemption from withholding when he fills out Form W-4 because his parents will be able to claim him as a dependent, his gross income will be more than $1,000 (the minimum standard deduction amount) and his unearned income will be more than $350. 2006 federal tax forms Claiming exemption from withholding. 2006 federal tax forms    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. 2006 federal tax forms The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. 2006 federal tax forms Renewing an exemption from withholding. 2006 federal tax forms   An exemption from withholding is good for only one year. 2006 federal tax forms An employee must file a new Form W-4 by February 15 each year to continue the exemption. 2006 federal tax forms Part 2. 2006 federal tax forms Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. 2006 federal tax forms If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. 2006 federal tax forms (See Parent's Election To Report Child's Interest and Dividends , later. 2006 federal tax forms ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 2006 federal tax forms (See Tax for Certain Children Who Have Unearned Income , later. 2006 federal tax forms ) For these rules, the term “child” includes a legally adopted child and a stepchild. 2006 federal tax forms These rules apply whether or not the child is a dependent. 2006 federal tax forms These rules do not apply if neither of the child's parents were living at the end of the year. 2006 federal tax forms Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. 2006 federal tax forms The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . 2006 federal tax forms Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. 2006 federal tax forms Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . 2006 federal tax forms Parents are married. 2006 federal tax forms   If the child's parents file separate returns, use the return of the parent with the greater taxable income. 2006 federal tax forms Parents not living together. 2006 federal tax forms   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. 2006 federal tax forms If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. 2006 federal tax forms   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in Publication 501. 2006 federal tax forms Parents are divorced. 2006 federal tax forms   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. 2006 federal tax forms Custodial parent remarried. 2006 federal tax forms   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. 2006 federal tax forms Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. 2006 federal tax forms Do not use the return of the noncustodial parent. 2006 federal tax forms   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. 2006 federal tax forms If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. 2006 federal tax forms Parents never married. 2006 federal tax forms   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. 2006 federal tax forms If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. 2006 federal tax forms Widowed parent remarried. 2006 federal tax forms   If a widow or widower remarries, the new spouse is treated as the child's other parent. 2006 federal tax forms The rules explained earlier under Custodial parent remarried apply. 2006 federal tax forms Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. 2006 federal tax forms If you do, your child will not have to file a return. 2006 federal tax forms You can make this election only if all the following conditions are met. 2006 federal tax forms Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. 2006 federal tax forms Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 2006 federal tax forms The child's gross income was less than $10,000. 2006 federal tax forms The child is required to file a return unless you make this election. 2006 federal tax forms The child does not file a joint return for the year. 2006 federal tax forms No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. 2006 federal tax forms No federal income tax was withheld from your child's income under the backup withholding rules. 2006 federal tax forms You are the parent whose return must be used when applying the special tax rules for children. 2006 federal tax forms (See Which Parent's Return To Use , earlier. 2006 federal tax forms ) These conditions are also shown in Figure 1. 2006 federal tax forms Certain January 1 birthdays. 2006 federal tax forms   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. 2006 federal tax forms You cannot make this election for such a child unless the child was a full-time student. 2006 federal tax forms   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. 2006 federal tax forms You cannot make this election for such a child. 2006 federal tax forms How to make the election. 2006 federal tax forms    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. 2006 federal tax forms (If you make this election, you cannot file Form 1040A or Form 1040EZ. 2006 federal tax forms ) Attach a separate Form 8814 for each child for whom you make the election. 2006 federal tax forms You can make the election for one or more children and not for others. 2006 federal tax forms Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. 2006 federal tax forms Rate may be higher. 2006 federal tax forms   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. 2006 federal tax forms This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. 2006 federal tax forms However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. 2006 federal tax forms Deductions you cannot take. 2006 federal tax forms   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. 2006 federal tax forms The additional standard deduction if the child is blind. 2006 federal tax forms The deduction for a penalty on an early withdrawal of your child's savings. 2006 federal tax forms Itemized deductions (such as your child's investment expenses or charitable contributions). 2006 federal tax forms Figure 1. 2006 federal tax forms Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. 2006 federal tax forms Figure 1. 2006 federal tax forms Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. 2006 federal tax forms   If you use Form 8814, your child's unearned income is considered your unearned income. 2006 federal tax forms To figure the limit on your deductible investment interest, add the child's unearned income to yours. 2006 federal tax forms However, if your child received qualified dividends, capital gain distributions, or Alaska Permanent Fund dividends, see chapter 3 of Publication 550 for information about how to figure the limit. 2006 federal tax forms Alternative minimum tax. 2006 federal tax forms    If your child received tax-exempt interest (or exempt-interest dividends paid by a regulated investment company) from certain private activity bonds, you must determine if that interest is a tax preference item for alternative minimum tax (AMT) purposes. 2006 federal tax forms If it is, you must include it with your own tax preference items when figuring your AMT. 2006 federal tax forms See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. 2006 federal tax forms Reduced deductions or credits. 2006 federal tax forms   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. 2006 federal tax forms Deduction for contributions to a traditional individual retirement arrangement (IRA). 2006 federal tax forms Deduction for student loan interest. 2006 federal tax forms Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. 2006 federal tax forms Credit for child and dependent care expenses. 2006 federal tax forms Child tax credit. 2006 federal tax forms Education tax credits. 2006 federal tax forms Earned income credit. 2006 federal tax forms Penalty for underpayment of estimated tax. 2006 federal tax forms   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. 2006 federal tax forms If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. 2006 federal tax forms Get Publication 505 for more information. 2006 federal tax forms Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. 2006 federal tax forms Only the amount over $2,000 is added to your income. 2006 federal tax forms The amount over $2,000 is shown on Form 8814, line 6. 2006 federal tax forms Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. 2006 federal tax forms Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. 2006 federal tax forms If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040 or Form 1040NR, line 21. 2006 federal tax forms On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. 2006 federal tax forms Note. 2006 federal tax forms The tax on the first $2,000 is figured on Form 8814, Part II. 2006 federal tax forms See Figuring Additional Tax , later. 2006 federal tax forms Qualified dividends. 2006 federal tax forms   Enter on Form 8814, line 2a, any ordinary dividends your child received. 2006 federal tax forms This amount may include qualified dividends. 2006 federal tax forms Qualified dividends are those dividends reported on Form 1040, line 9b, or Form 1040NR, line 10b, and are eligible for lower tax rates that apply to a net capital gain. 2006 federal tax forms For detailed information about qualified dividends, see Publication 550. 2006 federal tax forms   If your child received qualified dividends, the amount of these dividends that is added to your income must be reported on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 2006 federal tax forms You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. 2006 federal tax forms   Enter the child's qualified dividends on Form 8814, line 2b. 2006 federal tax forms But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 2006 federal tax forms Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 2006 federal tax forms (The amount on Form 8814, line 9, may be less than the amount on Form 8814, line 2b, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. 2006 federal tax forms ) Capital gain distributions. 2006 federal tax forms   Enter on Form 8814, line 3, any capital gain distributions your child received. 2006 federal tax forms The amount of these distributions that is added to your income must be reported on Schedule D (Form 1040), line 13, or, if you are not required to file Schedule D, on Form 1040, line 13, or Form 1040NR, line 14. 2006 federal tax forms You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. 2006 federal tax forms   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. 2006 federal tax forms (The amount on Form 8814, line 10, may be less than the amount on Form 8814, line 3, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. 2006 federal tax forms ) Collectibles (28% rate) gain. 2006 federal tax forms    If any of the child's capital gain distributions are reported on Form 1099-DIV as collectibles (28% rate) gain, you must determine how much to also include on line 4 of the 28% Rate Gain Worksheet, in the instructions for Schedule D, line 18. 2006 federal tax forms Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 2006 federal tax forms The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. 2006 federal tax forms The denominator is the child's total capital gain distribution. 2006 federal tax forms Enter the result on line 4 of the 28% Rate Gain Worksheet. 2006 federal tax forms Unrecaptured section 1250 gain. 2006 federal tax forms   If any of the child's capital gain distributions are reported on Form 1099-DIV as unrecaptured section 1250 gain, you must determine how much to include on line 11 of the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D, line 19. 2006 federal tax forms Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 2006 federal tax forms The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. 2006 federal tax forms The denominator is the child's total capital gain distribution. 2006 federal tax forms Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. 2006 federal tax forms Section 1202 gain. 2006 federal tax forms   If any of the child's capital gain distributions are reported as section 1202 gain (gain on qualified small business stock) on Form 1099-DIV, part or all of that gain may be eligible for the section 1202 exclusion. 2006 federal tax forms (For information about the exclusion, see chapter 4 of Publication 550. 2006 federal tax forms ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 2006 federal tax forms The numerator is the part of the child's total capital gain distribution that is section 1202 gain. 2006 federal tax forms The denominator is the child's total capital gain distribution. 2006 federal tax forms Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. 2006 federal tax forms In some cases, the exclusion is more than 50%. 2006 federal tax forms See the instructions for Schedule D for details and information on how to report the exclusion amount. 2006 federal tax forms Example. 2006 federal tax forms Fred is 6 years old. 2006 federal tax forms In 2013, he received dividend income of $2,100, which included $1,575 of ordinary dividends and a $525 capital gain distribution from a mutual fund. 2006 federal tax forms (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. 2006 federal tax forms ) All of the ordinary dividends are qualified dividends. 2006 federal tax forms He has no other income and is not subject to backup withholding. 2006 federal tax forms No estimated tax payments were made under his name and social security number. 2006 federal tax forms Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. 2006 federal tax forms They figure the amount to report on Form 1040, lines 9a and 9b, the amount to report on their Schedule D, line 13, and the amount to report on Form 1040, line 21, as follows. 2006 federal tax forms They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. 2006 federal tax forms They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. 2006 federal tax forms They enter the amount of Fred's capital gain distributions, $525, on line 3. 2006 federal tax forms Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. 2006 federal tax forms They subtract the base amount on line 5, $2,000, from the amount on line 4, $2,100, and enter the result, $100, on line 6. 2006 federal tax forms This is the total amount from Form 8814 to be reported on their return. 2006 federal tax forms Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. 2006 federal tax forms They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. 2006 federal tax forms They enter the result, . 2006 federal tax forms 75, on line 7. 2006 federal tax forms They divide the amount on line 3, $525, by the amount on line 4, $2,100. 2006 federal tax forms They enter the result, . 2006 federal tax forms 25, on line 8. 2006 federal tax forms They multiply the amount on line 6, $100, by the decimal on line 7, . 2006 federal tax forms 75, and enter the result, $75, on line 9. 2006 federal tax forms They multiply the amount on line 6, $100, by the decimal on line 8, . 2006 federal tax forms 25, and enter the result, $25, on line 10. 2006 federal tax forms They include the amount from line 9, $75, on lines 9a and 9b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 9a and 9b. 2006 federal tax forms They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. 2006 federal tax forms They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. 2006 federal tax forms Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. 2006 federal tax forms Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. 2006 federal tax forms This tax is added to the tax figured on your income. 2006 federal tax forms This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. 2006 federal tax forms Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. 2006 federal tax forms Check box a on Form 1040, line 44, or Form 1040NR, line 42. 2006 federal tax forms Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 2006 federal tax forms If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. 2006 federal tax forms Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. 2006 federal tax forms When Form 8615 must be filed. 2006 federal tax forms   Form 8615 must be filed for a child if all of the following statements are true. 2006 federal tax forms The child's unearned income was more than $2,000. 2006 federal tax forms The child is required to file a return for 2013. 2006 federal tax forms The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. 2006 federal tax forms At least one of the child's parents was alive at the end of 2013. 2006 federal tax forms The child does not file a joint return for 2013. 2006 federal tax forms These conditions are also shown in Figure 2. 2006 federal tax forms Certain January 1 birthdays. 2006 federal tax forms   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. 2006 federal tax forms IF a child was born on. 2006 federal tax forms . 2006 federal tax forms . 2006 federal tax forms THEN, at the end of 2013, the child is considered to be. 2006 federal tax forms . 2006 federal tax forms . 2006 federal tax forms January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. 2006 federal tax forms The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. 2006 federal tax forms  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. 2006 federal tax forms  ***Do not use Form 8615 for this child. 2006 federal tax forms Figure 2. 2006 federal tax forms Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. 2006 federal tax forms Figure 2. 2006 federal tax forms Do You Have To Use Form 8615 To Figure Your Child's Tax? Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. 2006 federal tax forms (If the parents filed a joint return, enter the name and social security number listed first on the joint return. 2006 federal tax forms ) On line C, check the box for the parent's filing status. 2006 federal tax forms See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. 2006 federal tax forms Parent with different tax year. 2006 federal tax forms   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. 2006 federal tax forms Example. 2006 federal tax forms Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). 2006 federal tax forms Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). 2006 federal tax forms Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. 2006 federal tax forms Parent's return information not known timely. 2006 federal tax forms   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. 2006 federal tax forms   You can use any reasonable estimate. 2006 federal tax forms This includes using information from last year's return. 2006 federal tax forms If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. 2006 federal tax forms   When you get the correct information, file an amended return on Form 1040X, Amended U. 2006 federal tax forms S. 2006 federal tax forms Individual Income Tax Return. 2006 federal tax forms Extension of time to file. 2006 federal tax forms   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. 2006 federal tax forms S. 2006 federal tax forms Individual Income Tax Return. 2006 federal tax forms See the instructions for Form 4868 for details. 2006 federal tax forms    An extension of time to file is not an extension of time to pay. 2006 federal tax forms You must make an accurate estimate of the tax for 2013. 2006 federal tax forms If you do not pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. 2006 federal tax forms See Form 4868 and its instructions. 2006 federal tax forms Parent's return information not available. 2006 federal tax forms   If a child cannot get the required information about his or her parent's tax return, the child (or the child's legal representative) can request the necessary information from the Internal Revenue Service (IRS). 2006 federal tax forms How to request. 2006 federal tax forms   After the end of the tax year, send a signed, written request for the information to the Internal Revenue Service Center where the parent's return will be filed. 2006 federal tax forms (The IRS cannot process a request received before the end of the tax year. 2006 federal tax forms )    You should also consider getting an extension of time to file the child's return, because there may be a delay in getting the requested information. 2006 federal tax forms   The request must contain all of the following. 2006 federal tax forms A statement that you are making the request to comply with section 1(g) of the Internal Revenue Code and that you have tried to get the information from the parent. 2006 federal tax forms Proof of the child's age (for example, a copy of the child's birth certificate). 2006 federal tax forms Evidence the child has more than $2,000 of unearned income (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year). 2006 federal tax forms The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615. 2006 federal tax forms    A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship. 2006 federal tax forms Step 1. 2006 federal tax forms Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. 2006 federal tax forms To do that, use Form 8615, Part I. 2006 federal tax forms Line 1 (Unearned Income) If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. 2006 federal tax forms Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2006 federal tax forms Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. 2006 federal tax forms If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. 2006 federal tax forms However, use the following worksheet if: the child has excluded any foreign earned income, deducted a loss from self-employment, or has a net operating loss from another year. 2006 federal tax forms Alternate Worksheet for Form 8615, Line 1 A. 2006 federal tax forms Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. 2006 federal tax forms Enter the total of any net loss  from self-employment, any net operating loss deduction, any foreign earned income exclusion, and any foreign housing exclusion from the child's Form 1040 or Form 1040NR. 2006 federal tax forms Enter this total as a positive number (greater than zero)   C. 2006 federal tax forms Add line A and line B and  enter the total   D. 2006 federal tax forms Enter the child's earned income plus any amount from the child's Form 1040, line 30, or the child's Form 1040NR, line 30     Generally, the child's earned income is the total of the amounts reported on Form 1040, lines 7, 12, and 18 (if line 12 or 18 is a loss, use zero) or Form 1040NR, lines 8, 13, and 19 (if line 13 or 19 is a loss, use zero)   E. 2006 federal tax forms Subtract line D from line C. 2006 federal tax forms Enter the result here and on Form 8615, line 1   Unearned income defined. 2006 federal tax forms   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. 2006 federal tax forms It includes taxable interest, dividends, capital gains (including capital gain distributions), the taxable part of social security and pension payments, certain distributions from trusts, and unemployment compensation. 2006 federal tax forms Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). 2006 federal tax forms Nontaxable income. 2006 federal tax forms   For this purpose, unearned income includes only amounts the child must include in gross income. 2006 federal tax forms Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. 2006 federal tax forms Capital loss. 2006 federal tax forms   A child's capital losses are taken into account in figuring the child's unearned income. 2006 federal tax forms Capital losses are first applied against capital gains. 2006 federal tax forms If the capital losses are more than the capital gains, the difference (up to $3,000) is subtracted from the child's interest, dividends, and other unearned income. 2006 federal tax forms Any difference over $3,000 is carried to the next year. 2006 federal tax forms Income from property received as a gift. 2006 federal tax forms   A child's unearned income includes all income produced by property belonging to the child. 2006 federal tax forms This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. 2006 federal tax forms   A child's unearned income includes income produced by property given as a gift to the child. 2006 federal tax forms This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. 2006 federal tax forms Example. 2006 federal tax forms Amanda Black, age 13, received the following income. 2006 federal tax forms Dividends—$800 Wages—$2,100 Taxable interest—$1,200 Tax-exempt interest—$100 Capital gains—$300 Capital losses—($200) The dividends were qualified dividends on stock given to her by her grandparents. 2006 federal tax forms Amanda's unearned income is $2,100. 2006 federal tax forms This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). 2006 federal tax forms Her wages are earned (not unearned) income because they are received for work actually performed. 2006 federal tax forms Her tax-exempt interest is not included because it is nontaxable. 2006 federal tax forms Trust income. 2006 federal tax forms   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. 2006 federal tax forms   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. 2006 federal tax forms See the Form 8615 instructions for details. 2006 federal tax forms Adjustment to income. 2006 federal tax forms   In figuring the amount to enter on line 1, the child's unearned income is reduced by any penalty on the early withdrawal of savings. 2006 federal tax forms Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. 2006 federal tax forms If the child itemizes deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with the production of the unearned income entered on line 1, or $2,000. 2006 federal tax forms Directly connected. 2006 federal tax forms   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. 2006 federal tax forms These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. 2006 federal tax forms    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). 2006 federal tax forms Only the amount greater than 2% of the child's adjusted gross income can be deducted. 2006 federal tax forms See Publication 529, Miscellaneous Deductions, for more information. 2006 federal tax forms Example 1. 2006 federal tax forms Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with his unearned income. 2006 federal tax forms His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. 2006 federal tax forms Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly-connected itemized deductions of $300. 2006 federal tax forms Example 2. 2006 federal tax forms Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. 2006 federal tax forms She has no other income. 2006 federal tax forms She has itemized deductions of $1,050 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with the production of her unearned income. 2006 federal tax forms Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). 2006 federal tax forms The amount on line 2 is $2,050. 2006 federal tax forms This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. 2006 federal tax forms Line 3 Subtract line 2 from line 1 and enter the result on this line. 2006 federal tax forms If zero or less, do not complete the rest of the form. 2006 federal tax forms However, you must still attach Form 8615 to the child's tax return. 2006 federal tax forms Figure the tax on the child's taxable income in the normal manner. 2006 federal tax forms Line 4 (Child's Taxable Income) Enter on line 4 the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. 2006 federal tax forms Child files Form 2555 or 2555-EZ. 2006 federal tax forms   If the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) is used to figure the child's tax. 2006 federal tax forms Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. 2006 federal tax forms Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. 2006 federal tax forms Enter on Form 8615, line 5, the smaller of line 3 or line 4. 2006 federal tax forms This is the child's net unearned income. 2006 federal tax forms If zero or less, do not complete the rest of the form. 2006 federal tax forms However, you must still attach Form 8615 to the child's tax return. 2006 federal tax forms Figure the tax on the child's taxable income in the normal manner. 2006 federal tax forms Step 2. 2006 federal tax forms Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. 2006 federal tax forms The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. 2006 federal tax forms When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. 2006 federal tax forms For example, do not refigure the medical expense deduction. 2006 federal tax forms Figure the tentative tax on Form 8615, lines 6 through 13. 2006 federal tax forms Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. 2006 federal tax forms If the parent's taxable income is zero or less, enter zero on line 6. 2006 federal tax forms Parent files Form 2555 or 2555-EZ. 2006 federal tax forms   If the parent files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Form 1040 instructions is used to figure the parent's tax. 2006 federal tax forms Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the parent's taxable income, on line 6 of Form 8615. 2006 federal tax forms Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. 2006 federal tax forms Do not include the amount from line 5 of the Form 8615 being completed. 2006 federal tax forms (The term “other child” means any other child whose Form 8615 uses the tax information of the parent identified on Lines A and B of Form 8615. 2006 federal tax forms ) Example. 2006 federal tax forms Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. 2006 federal tax forms The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon—$800 Jerry—$600 Mike—$1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. 2006 federal tax forms Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). 2006 federal tax forms Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). 2006 federal tax forms Other children's information not available. 2006 federal tax forms   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. 2006 federal tax forms Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . 2006 federal tax forms Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. 2006 federal tax forms You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. 2006 federal tax forms Net capital gain. 2006 federal tax forms   Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. 2006 federal tax forms If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. 2006 federal tax forms Qualified dividends. 2006 federal tax forms   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. 2006 federal tax forms Net capital gain and qualified dividends on line 8. 2006 federal tax forms   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. 2006 federal tax forms   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. 2006 federal tax forms   If the child, parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts included on lines 5, 6, and 7 of Form 8615. 2006 federal tax forms   If the child, parent, or any other child has qualified dividends, figure the amount of qualified dividends included on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7. 2006 federal tax forms   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. 2006 federal tax forms See the instructions for Form 8615 for more details. 2006 federal tax forms Note. 2006 federal tax forms The amount of any net capital gain or qualified dividends is not separately reported on line 8. 2006 federal tax forms It is  needed, however, when figuring the tax on line 9. 2006 federal tax forms Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet (in the Form 1040, 1040A, or 1040NR instructions), the Schedule D Tax Worksheet (in the Schedule D instructions), or Schedule J (Form 1040), as follows. 2006 federal tax forms If line 8 does not include any net capital gain or qualified dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. 2006 federal tax forms But if Schedule J, Income Averaging for Farmers and Fishermen, is used to figure the tax on the parent's return, use it to figure this tax. 2006 federal tax forms If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. 2006 federal tax forms For details, see the instructions for Form 8615, line 9. 2006 federal tax forms However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. 2006 federal tax forms But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. 2006 federal tax forms Child files Form 2555 or 2555-EZ. 2006 federal tax forms   If line 8 includes any net capital gain or qualified dividends and the child, or any other child filing Form 8615, also files Form 2555 or 2555-EZ, use Using the Schedule D Tax Worksheet for line 9 tax, next, to figure the line 9 tax. 2006 federal tax forms Using the Schedule D Tax Worksheet for line 9 tax. 2006 federal tax forms    Use the Schedule D Tax Worksheet (in the Schedule D instructions) to figure the line 9 tax on Form 8615 if the child, parent, or any other child has unrecaptured section 1250 gain or 28% rate gain. 2006 federal tax forms If you must use the Schedule D Tax Worksheet, first complete any Schedule D and any actual Schedule D Tax Worksheet required for the child, parent, or any other child. 2006 federal tax forms Then figure the line 9 tax using another Schedule D Tax Worksheet. 2006 federal tax forms (Do not attach this Schedule D Tax Worksheet to the child's return. 2006 federal tax forms )   Complete this Schedule D Tax Worksheet as follows. 2006 federal tax forms On line 1, enter the amount from Form 8615, line 8. 2006 federal tax forms On line 2, enter the qualified dividends included on Form 8615, line 8. 2006 federal tax forms (See the earlier discussion for line 8. 2006 federal tax forms ) On line 3, enter the total of the amounts, if any, on line 4g of all Forms 4952 filed by the child, parent, or any other child. 2006 federal tax forms On line 4, enter the total of the amounts, if any, on line 4e of all Forms 4952 filed by the child, parent, or any other child. 2006 federal tax forms If applicable, include instead the smaller amount entered on the dotted line next to line 4e. 2006 federal tax forms On lines 5 and 6, follow the worksheet instructions. 2006 federal tax forms On line 7, enter the net capital gain included on Form 8615, line 8. 2006 federal tax forms (See the earlier discussion for line 8. 2006 federal tax forms ) On lines 8 through 10, follow the worksheet instructions. 2006 federal tax forms On line 11, enter zero if neither the child, nor the parent, nor any other child has unrecaptured section 1250 gain (Schedule D, line 19) or 28% rate gain (Schedule D, line 18). 2006 federal tax forms Otherwise, enter the amount of unrecaptured section 1250 gain and 28% rate gain included in the net capital gain on line 8 of Form 8615. 2006 federal tax forms Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). 2006 federal tax forms If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax or the tax of any child, go to step 10 below. 2006 federal tax forms Otherwise, skip steps 10, 11, and 12 below, and go to step 13. 2006 federal tax forms Determine whether there is a line 8 capital gain excess as follows. 2006 federal tax forms Add the amounts on line 2 of all Foreign Earned Income Tax Worksheets completed by the parent or any child for whom Form 8615 is filed. 2006 federal tax forms (But for each child do not add more than the excess, if any, of the amount on line 5 of the child's Form 8615 over the child's taxable income on Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. 2006 federal tax forms ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. 2006 federal tax forms Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. 2006 federal tax forms If the result is more than zero, that amount is the line 8 capital gain excess. 2006 federal tax forms If the result is zero or less, there is no line 8 capital gain excess. 2006 federal tax forms If there is no line 8 capital gain excess, skip step 12 below and go to step 13. 2006 federal tax forms If there is a line 8 capital gain excess, complete a second Schedule D Tax Worksheet as instructed above and in step 13, but in its entirety and with the following additional modifications. 2006 federal tax forms (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. 2006 federal tax forms ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. 2006 federal tax forms Reduce the amount you would otherwise enter on line 6 (but not below zero) by any of the line 8 capital gain excess not used in (a) above. 2006 federal tax forms If the child, parent, or any other child has 28% rate gain, reduce the amount you would otherwise enter on line 8 of Worksheet 1 for Line 11 of the Schedule D Tax Worksheet – 28% Rate Gain (Line 9 Tax), shown later, (but not below zero) by the line 8 capital gain excess, and refigure the amount on line 11 of this Schedule D Tax Worksheet. 2006 federal tax forms If the child, parent, or any other child has unrecaptured section 1250 gain, reduce the amount you would otherwise enter on line 8 of Worksheet 2 for Line 11 of the Schedule D Tax Worksheet – Unrecaptured Section 1250 Gain (Line 9 Tax) (but not below zero) by the line 8 capital gain excess not used in 12(c), and refigure the amount on line 11 of this Schedule D Tax Worksheet. 2006 federal tax forms Complete lines 12 through 45 following the worksheet instructions. 2006 federal tax forms Use the parent's filing status to complete lines 15, 42, and 44. 2006 federal tax forms Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line

.gov Reform Effort: Improving Federal Websites

On This Page

Digital Government Strategy

The White House released its Digital Government Strategy, entitled Digital Government: Building a 21st Century Platform to Better Serve the American People, on May 23, 2012. You can also download the Digital Government Strategy as a PDF.

The strategy is a plan for delivering better online service to the American people, with three main objectives:

  • Enable citizens and an increasingly mobile workforce to access high-quality digital government information and services anywhere, anytime, on any device.
  • Ensure that as the government adjusts to this new digital world, we seize the opportunity to procure and manage devices, applications, and data in smart, secure and affordable ways.
  • Unlock the power of government data to spur innovation across our Nation and improve the quality of services for the American people.

The Digital Government Strategy was created from a broad range of input across government: the Mobility Strategy and Web Reform Task Forces, the Office of Management and Budget, the General Services Administration, Federal CIOs, new media directors, and web managers. The Strategy also draws on research from the State of the Federal Web Report (PDF) and public input from the National Dialogue for Improving Federal Websites and the National Dialogue on the Federal Mobility Strategy.

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What is the .gov reform effort?

The .gov reform effort began in 2011 as part of President Obama's Campaign to Cut Waste, identifying unnecessary websites that can be consolidated into other websites to reduce costs and improve the quality of service to the American public.

The reform effort led to the development of a federal web strategy, which was merged with the federal mobility strategy to create the Digital Government Strategy. This broader initiative focuses not only on website consolidation, but also on innovating with less and delivering better quality content and information to the public across multiple platforms and devices.

What is the federal government doing to improve federal websites?

In the June 13, 2011, OMB Memorandum M-11-24, Implementing Executive Order 13571 on Streamlining Service Delivery and Improving Customer Service (PDF), agencies are directed to improve online services and eliminate wasteful spending. They must work to manage web resources more efficiently and assure that valuable content is readily accessible and available online. To date, the reform effort has:

  • Instituted a freeze on the approval of new .gov domain names and developed stronger criteria for getting a new domain.
  • Set up the .gov Reform Task Force to recommend updates to federal web guidelines and policies.
  • Posted and updated a list of all registered .gov domain names on Data.gov.
  • Asked agencies to identify sites that can be eliminated, consolidated, and/or streamlined.
  • Conducted an inventory of federal domains and sites, a survey of federal web governance policies and a national dialogue on improving federal web sites, and used the data to create the State of the Federal Web report.
  • Required agencies to develop Web Improvement Plans (included in the State of the Federal Web Report).
  • Worked with others across government to develop the Digital Government Strategy.

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Who's responsible for managing this effort?

The Office of Management and Budget (OMB), the General Services Administration (GSA), the Office of Science and Technology Policy (OSTP), the Chief Information Officers Council, and the Federal Web Managers Council are working with agencies to manage this effort. The .gov Task Force, whose members are listed below, is leading this effort.

Where can I see a list of federal websites?

The list of federal executive branch .gov domains was published July 12, 2011 on Data.gov. It does not include .gov domains/URLs in the federal legislative or judicial branches or from state, local, or tribal governments. It also does not include sub-domains that are below the root domain, such as ers.usda.gov or niaid.nih.gov.

Since each domain can have an unlimited number of potential websites and URLs under them, the total number of websites in the entire federal government is much larger than the number of domains listed on Data.gov. The inventory will allow us to more closely identify the total number of federal websites over time.

The list of domains will be regularly updated and published on Data.gov. Putting the list on Data.gov will have several benefits:

  • Provide increased access to, and transparency of, government data.
  • Foster accountability in how we manage our federal websites and encourage input from public and private sector experts, customers, developers, and other members of the public.
  • Make it easier for agencies to see the websites they own, that are owned by other agencies, and to increase opportunities for collaboration across government.

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Who is on the .gov Task Force and how were they selected?

The Federal Chief Information Officer selected the members of the .gov Task Force, representing a broad range of agencies and a mix of perspectives and skills.

Task force members:

  • Les Benito, Director, Public Web at Defense Media Activity
  • Gray Brooks, Associate CIO, Federal Communications Commission
  • Sheila Campbell, Director, Center for Excellence in Digital Government, Office of Citizen Services, General Services Administration
  • Sarah Crane, Director, USA.gov, Office of Citizen Services, General Services Administration
  • Cammie Croft, Senior Advisor, Director of New Media and Citizen Engagement, Department of Energy
  • Linda Cureton, Chief Information Officer, NASA
  • Terry Davis, IT Specialist, Department of Defense
  • Nick Fraser, Office of Information and Regulatory Affairs, Office of Management and Budget, Executive Office of the President
  • Miguel Gomez, Director, AIDS.gov, Health and Human Services
  • Jeffrey Levy, Director of Web Communications, Environmental Protection Agency, and Co-Chair, Federal Web Managers Council
  • Dan Munz, IT Specialist, Consumer Financial Protection Bureau
  • Adam Neufeld, Office of Management and Budget, Executive Office of the President
  • Todd Park, U.S. Chief Technology Officer
  • Macon Phillips, Director of Digital Strategy, The White House
  • Stacy Riggs, Office of Government-wide Policy, General Services Administration
  • Rand Ruggieri, EGov Program Manager, Department of Commerce
  • Janet Stevens, Chief Information Officer, Food Safety and Inspection Service, Department of Agriculture
  • Kodiak Starr, Creative Director of New Media, Executive Office of the President
  • Haley Van Dyck, Office of E-Gov and Information Technology, Office of Management and Budget, Executive Office of the President
  • Chris Vein, Deputy U.S. Chief Technology Officer for Government Innovation, Office of Science and Technology Policy, Executive Office of the President
  • Jim Wilson, Senior Editor, NASA.gov

We plan to consult with additional subject matter experts, customers, and others as needed, to provide expertise on such areas as user-centered design, search, information management policy, privacy and security issues, and overall Internet trends such as the growth of mobile and social media.

How was the public involved in improving federal websites?

During this initiative we've invited you to join the conversation about improving federal websites. Releasing the .gov dataset on Data.gov was the first step. We enabled commenting on the dataset, and considered your ideas and comments as we developed the domain inventory.

As we've seen in other efforts, making government data transparent can spark the creativity of many bright minds across the country. We hope the public will continue to explore, discuss, and remix this data, and maybe even use it to map the .gov domain in ways we haven't seen before.

From September 19–30, 2011, we hosted a "national dialogue"–an online conversation that brought together experts, innovators, and ordinary citizens who rely on federal information every day. We discussed how federal agencies can learn from, and contribute to, the best practices of the modern web. It was a discussion filled with ideas and energy.

If you have questions about the .gov Task Force, contact Alycia Piazza at alycia.piazza@gsa.gov.

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Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

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The 2006 Federal Tax Forms

2006 federal tax forms Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. 2006 federal tax forms Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. 2006 federal tax forms Prev  Up  Next   Home   More Online Publications