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Blank 1040ez Form

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Blank 1040ez Form

Blank 1040ez form Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Appendix A Please click here for the text description of the image. Blank 1040ez form Table A-1 and A-2 Please click here for the text description of the image. Blank 1040ez form Table A-3 and A-4 Please click here for the text description of the image. Blank 1040ez form Table A-5 and A-6 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-7 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-8 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-8 (continued) This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-9 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-9 (continued) This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-10 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A–10 (continued) This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-11 Please click here for the text description of the image. Blank 1040ez form Table A-11 (continued) This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-12 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-12 (continued) This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-13, A-14 and A-14 (continued. Blank 1040ez form 1) Please click here for the text description of the image. Blank 1040ez form Table A-14 (continued. Blank 1040ez form 2) Please click here for the text description of the image. Blank 1040ez form Table A-15 Please click here for the text description of the image. Blank 1040ez form Table A-15 (continued) Please click here for the text description of the image. Blank 1040ez form Table A-16 Please click here for the text description of the image. Blank 1040ez form Table A-16 (continued) This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-17 Please click here for the text description of the image. Blank 1040ez form Table A-17 (continued) Please click here for the text description of the image. Blank 1040ez form Table A-18 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-18 (continued) This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table A-19 and Table A-20 Please click here for the text description of the image. Blank 1040ez form Quality Indian Reservation Property Tables Please click here for the text description of the image. Blank 1040ez form Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Blank 1040ez form The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Blank 1040ez form It is shown as Table B-1. Blank 1040ez form The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Blank 1040ez form It is shown as Table B-2. Blank 1040ez form How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Blank 1040ez form Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Blank 1040ez form However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Blank 1040ez form Use the tables in the order shown below to determine the recovery period of your depreciable property. Blank 1040ez form Table B-1. Blank 1040ez form   Check Table B-1 for a description of the property. Blank 1040ez form If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Blank 1040ez form If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Blank 1040ez form If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Blank 1040ez form If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Blank 1040ez form Tax-exempt use property subject to a lease. Blank 1040ez form   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Blank 1040ez form Table B-2. Blank 1040ez form   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Blank 1040ez form Property not in either table. Blank 1040ez form   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Blank 1040ez form This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Blank 1040ez form See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Blank 1040ez form Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Blank 1040ez form Qualified rent-to-own property. Blank 1040ez form A motorsport entertainment complex placed in service before January 1, 2014. Blank 1040ez form Any retail motor fuels outlet. Blank 1040ez form Any qualified leasehold improvement property placed in service before January 1, 2014. Blank 1040ez form Any qualified restaurant property placed in service before January 1, 2014. Blank 1040ez form Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Blank 1040ez form Any water utility property. Blank 1040ez form Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Blank 1040ez form Natural gas gathering and distribution lines placed in service after April 11, 2005. Blank 1040ez form Example 1. Blank 1040ez form Richard Green is a paper manufacturer. Blank 1040ez form During the year, he made substantial improvements to the land on which his paper plant is located. Blank 1040ez form He checks Table B-1 and finds land improvements under asset class 00. Blank 1040ez form 3. Blank 1040ez form He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Blank 1040ez form 1, Manufacture of Pulp and Paper. Blank 1040ez form He uses the recovery period under this asset class because it specifically includes land improvements. Blank 1040ez form The land improvements have a 13-year class life and a 7-year recovery period for GDS. Blank 1040ez form If he elects to use ADS, the recovery period is 13 years. Blank 1040ez form If Richard only looked at Table B-1, he would select asset class 00. Blank 1040ez form 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Blank 1040ez form Example 2. Blank 1040ez form Sam Plower produces rubber products. Blank 1040ez form During the year, he made substantial improvements to the land on which his rubber plant is located. Blank 1040ez form He checks Table B-1 and finds land improvements under asset class 00. Blank 1040ez form 3. Blank 1040ez form He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Blank 1040ez form 1, Manufacture of Rubber Products. Blank 1040ez form Reading the headings and descriptions under asset class 30. Blank 1040ez form 1, Sam finds that it does not include land improvements. Blank 1040ez form Therefore, Sam uses the recovery period under asset class 00. Blank 1040ez form 3. Blank 1040ez form The land improvements have a 20-year class life and a 15-year recovery period for GDS. Blank 1040ez form If he elects to use ADS, the recovery period is 20 years. Blank 1040ez form Example 3. Blank 1040ez form Pam Martin owns a retail clothing store. Blank 1040ez form During the year, she purchased a desk and a cash register for use in her business. Blank 1040ez form She checks Table B-1 and finds office furniture under asset class 00. Blank 1040ez form 11. Blank 1040ez form Cash registers are not listed in any of the asset classes in Table B-1. Blank 1040ez form She then checks Table B-2 and finds her activity, retail store, under asset class 57. Blank 1040ez form 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Blank 1040ez form This asset class does not specifically list office furniture or a cash register. Blank 1040ez form She looks back at Table B-1 and uses asset class 00. Blank 1040ez form 11 for the desk. Blank 1040ez form The desk has a 10-year class life and a 7-year recovery period for GDS. Blank 1040ez form If she elects to use ADS, the recovery period is 10 years. Blank 1040ez form For the cash register, she uses asset class 57. Blank 1040ez form 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Blank 1040ez form The cash register has a 9-year class life and a 5-year recovery period for GDS. Blank 1040ez form If she elects to use the ADS method, the recovery period is 9 years. Blank 1040ez form This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-1 Please click here for the text description of the image. Blank 1040ez form Table B-2 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-2 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-2 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-2 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-2 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-2 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-2 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-2 This image is too large to be displayed in the current screen. Blank 1040ez form Please click the link to view the image. Blank 1040ez form Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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The Blank 1040ez Form

Blank 1040ez form Publication 929 - Main Content Table of Contents Part 1. Blank 1040ez form 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. Blank 1040ez form Designated as representative. Blank 1040ez form IRS notice. Blank 1040ez form Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. Blank 1040ez form Part 2. Blank 1040ez form 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. Blank 1040ez form Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Blank 1040ez form Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Blank 1040ez form Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form See Other Filing Requirements, later. Blank 1040ez form The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. Blank 1040ez form  To find out whether a dependent must file, read the section that applies, or use Table 1. Blank 1040ez form 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. Blank 1040ez form 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). Blank 1040ez form Example. Blank 1040ez form William is 16. Blank 1040ez form His mother claims an exemption for him on her income tax return. Blank 1040ez form He worked part time on weekends during the school year and full time during the summer. Blank 1040ez form He earned $7,000 in wages. Blank 1040ez form He did not have any unearned income. Blank 1040ez form He must file a tax return because he has earned income only and his gross income is more than $6,100. Blank 1040ez form If he is blind, he does not have to file a return because his gross income is not more than $7,600. Blank 1040ez form 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. Blank 1040ez form 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). Blank 1040ez form Example. Blank 1040ez form Sarah is 18 and single. Blank 1040ez form Her parents can claim an exemption for her on their income tax return. Blank 1040ez form She received $1,970 of taxable interest and dividend income. Blank 1040ez form She did not work during the year. Blank 1040ez form She must file a tax return because she has unearned income only and her gross income is more than $1,000. Blank 1040ez form 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. Blank 1040ez form Election to report child's unearned income on parent's return. Blank 1040ez form   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. Blank 1040ez form See Parent's Election To Report Child's Interest and Dividends in Part 2. Blank 1040ez form If the parent makes this election, the child does not have to file a return. Blank 1040ez form 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. Blank 1040ez form Filing Requirement Worksheet for Most Dependents 1. Blank 1040ez form Enter dependent's earned income plus $350     2. Blank 1040ez form Minimum amount   $1,000 3. Blank 1040ez form Compare lines 1 and 2. Blank 1040ez form Enter the larger amount     4. Blank 1040ez form Maximum amount   6,100 5. Blank 1040ez form Compare lines 3 and 4. Blank 1040ez form Enter the smaller amount     6. Blank 1040ez form Enter the dependent's gross income. Blank 1040ez form If line 6 is more than line 5, the dependent must file an income tax return. Blank 1040ez form 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. Blank 1040ez form       Table 1. Blank 1040ez form 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. Blank 1040ez form   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. Blank 1040ez form   Single dependents—Were you either age 65 or older or blind?     No. Blank 1040ez form You must file a return if any of the following apply. Blank 1040ez form       Your unearned income was over $1,000. Blank 1040ez form Your earned income was over $6,100. Blank 1040ez form Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. Blank 1040ez form         Yes. Blank 1040ez form You must file a return if any of the following apply. Blank 1040ez form     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). Blank 1040ez form       Married dependents—Were you either age 65 or older or blind?     No. Blank 1040ez form You must file a return if any of the following apply. Blank 1040ez form       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Blank 1040ez form Your unearned income was over $1,000. Blank 1040ez form Your earned income was over $6,100. Blank 1040ez form Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. Blank 1040ez form       Yes. Blank 1040ez form You must file a return if any of the following apply. Blank 1040ez form       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Blank 1040ez form 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). Blank 1040ez form       Example 1. Blank 1040ez form Joe is 20, single, not blind, and a full-time college student. Blank 1040ez form He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. Blank 1040ez form He received $200 taxable interest income and earned $2,750 from a part-time job. Blank 1040ez form 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). Blank 1040ez form Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. Blank 1040ez form Enter dependent's earned income plus $350   $ 3,100 2. Blank 1040ez form Minimum amount   1,000 3. Blank 1040ez form Compare lines 1 and 2. Blank 1040ez form Enter the larger amount   3,100 4. Blank 1040ez form Maximum amount   6,100 5. Blank 1040ez form Compare lines 3 and 4. Blank 1040ez form Enter the smaller amount   3,100 6. Blank 1040ez form Enter the dependent's gross income. Blank 1040ez form If line 6 is more than line 5, the dependent must file an income tax return. Blank 1040ez form 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. Blank 1040ez form   $ 2,950   Example 2. Blank 1040ez form The facts are the same as in Example 1 except that Joe had $600 taxable interest income. Blank 1040ez form 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). Blank 1040ez form Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. Blank 1040ez form Enter dependent's earned income plus $350   $ 3,100 2. Blank 1040ez form Minimum amount   1,000 3. Blank 1040ez form Compare lines 1 and 2. Blank 1040ez form Enter the larger amount   3,100 4. Blank 1040ez form Maximum amount   6,100 5. Blank 1040ez form Compare lines 3 and 4. Blank 1040ez form Enter the smaller amount   3,100 6. Blank 1040ez form Enter the dependent's gross income. Blank 1040ez form If line 6 is more than line 5, the dependent must file an income tax return. Blank 1040ez form 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. Blank 1040ez form   $ 3,350   Age 65 or older or blind. Blank 1040ez form 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. Blank 1040ez form Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. Blank 1040ez form Enter dependent's earned income plus $350     2. Blank 1040ez form Minimum amount   $1,000 3. Blank 1040ez form Compare lines 1 and 2. Blank 1040ez form Enter the larger amount     4. Blank 1040ez form Maximum amount   6,100 5. Blank 1040ez form Compare lines 3 and 4. Blank 1040ez form Enter the smaller amount     6. Blank 1040ez form 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. Blank 1040ez form Add lines 5 and 6. Blank 1040ez form Enter the total     8. Blank 1040ez form Enter the dependent's gross income. Blank 1040ez form If line 8 is more than line 7, the dependent must file an income tax return. Blank 1040ez form 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. Blank 1040ez form The facts are the same as in Example 2 except that Joe is also blind. Blank 1040ez form 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). Blank 1040ez form   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. Blank 1040ez form Enter dependent's earned income plus $350   $3,100 2. Blank 1040ez form Minimum amount   1,000 3. Blank 1040ez form Compare lines 1 and 2. Blank 1040ez form Enter the larger amount   3,100 4. Blank 1040ez form Maximum amount   6,100 5. Blank 1040ez form Compare lines 3 and 4. Blank 1040ez form Enter the smaller amount   3,100 6. Blank 1040ez form 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. Blank 1040ez form Add lines 5 and 6. Blank 1040ez form Enter the total   4,600 8. Blank 1040ez form Enter the dependent's gross income. Blank 1040ez form If line 8 is more than line 7, the dependent must file an income tax return. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. Blank 1040ez form A dependent must also file a tax return if he or she: Had wages of $108. Blank 1040ez form 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. Blank 1040ez form Spouse itemizes. Blank 1040ez form   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). Blank 1040ez form 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. Blank 1040ez form Income tax was withheld from his or her income. Blank 1040ez form He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. Blank 1040ez form See the tax return instructions to find out who qualifies for these credits. Blank 1040ez form  By filing a return, the dependent can get a refund. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form Signing the child's return. Blank 1040ez form   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. Blank 1040ez form ” Authority of parent or guardian. Blank 1040ez form   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. Blank 1040ez form   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. Blank 1040ez form 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. Blank 1040ez form Third party designee. Blank 1040ez form   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. Blank 1040ez form 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. Blank 1040ez form   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. Blank 1040ez form 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. Blank 1040ez form See the return instructions for more information. Blank 1040ez form Designated as representative. Blank 1040ez form   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. Blank 1040ez form Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. Blank 1040ez form See Publication 947, Practice Before the IRS and Power of Attorney, for more information. Blank 1040ez form   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. Blank 1040ez form IRS notice. Blank 1040ez form   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. Blank 1040ez form The notice will show who to contact. Blank 1040ez form The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. Blank 1040ez form Child's earnings. Blank 1040ez form   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. Blank 1040ez form This is true even if, under state law, the parent has the right to the earnings and may actually have received them. Blank 1040ez form If the child does not pay the tax due on this income, the parent may be liable for the tax. Blank 1040ez form Child's expenses. Blank 1040ez form   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. Blank 1040ez form Example. Blank 1040ez form You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. Blank 1040ez form You made the payments out of your child's earnings. Blank 1040ez form These items can be deducted only on the child's return. Blank 1040ez form 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). Blank 1040ez form However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. Blank 1040ez form Certain dependents cannot claim any standard deduction. Blank 1040ez form See Standard Deduction of Zero , later. Blank 1040ez form Worksheet 1. Blank 1040ez form   Use Worksheet 1 to figure the dependent's standard deduction. Blank 1040ez form Worksheet 1. Blank 1040ez form Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. Blank 1040ez form If you were 65 or older and/or blind, check the correct number of boxes below. Blank 1040ez form Put the total number of boxes checked in box c and go to line 1. Blank 1040ez form a. Blank 1040ez form You 65 or older   Blind   b. Blank 1040ez form Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. Blank 1040ez form Total boxes checked         1. Blank 1040ez form Enter your earned income (defined below) plus $350. Blank 1040ez form If none, enter -0-. Blank 1040ez form 1. Blank 1040ez form     2. Blank 1040ez form Minimum amount. Blank 1040ez form   2. Blank 1040ez form $1,000   3. Blank 1040ez form Compare lines 1 and 2. Blank 1040ez form Enter the larger of the two amounts here. Blank 1040ez form 3. Blank 1040ez form     4. Blank 1040ez form Enter on line 4 the amount shown below for your filing status. Blank 1040ez form       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. Blank 1040ez form     5. Blank 1040ez form Standard deduction. Blank 1040ez form         a. Blank 1040ez form Compare lines 3 and 4. Blank 1040ez form Enter the smaller amount here. Blank 1040ez form If under 65 and not blind, stop here. Blank 1040ez form This is your standard deduction. Blank 1040ez form Otherwise, go on to line 5b. Blank 1040ez form 5a. Blank 1040ez form     b. Blank 1040ez form If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. Blank 1040ez form Enter the result here. Blank 1040ez form 5b. Blank 1040ez form     c. Blank 1040ez form Add lines 5a and 5b. Blank 1040ez form This is your standard deduction for 2013. Blank 1040ez form 5c. Blank 1040ez form     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Blank 1040ez form It also includes any amount received as a scholarship that you must include in income. Blank 1040ez form   Example 1. Blank 1040ez form Michael is single, age 15, and not blind. Blank 1040ez form His parents can claim him as a dependent on their tax return. Blank 1040ez form He has taxable interest income of $800 and wages of $150. Blank 1040ez form He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. Blank 1040ez form On line 3, he enters $1,000, the larger of $500 or $1,000. Blank 1040ez form Michael enters $6,100 on line 4. Blank 1040ez form On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. Blank 1040ez form His standard deduction is $1,000. Blank 1040ez form Example 2. Blank 1040ez form Judy, a full-time student, is single, age 22, and not blind. Blank 1040ez form Her parents can claim her as a dependent on their tax return. Blank 1040ez form She has dividend income of $275 and wages of $2,500. Blank 1040ez form She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. Blank 1040ez form On line 3, she enters $2,850, the larger of $2,850 or $1,000. Blank 1040ez form She enters $6,100 on line 4. Blank 1040ez form On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. Blank 1040ez form Example 3. Blank 1040ez form Amy, who is single, is claimed as a dependent on her parents' tax return. Blank 1040ez form She is 18 years old and blind. Blank 1040ez form She has taxable interest income of $1,000 and wages of $2,000. Blank 1040ez form She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. Blank 1040ez form 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. Blank 1040ez form Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. Blank 1040ez form She enters $1,500 (the number in box c times $1,500) on line 5b. Blank 1040ez form Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). Blank 1040ez form Standard Deduction of Zero The standard deduction for the following dependents is zero. Blank 1040ez form A married dependent filing a separate return whose spouse itemizes deductions. Blank 1040ez form 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. Blank 1040ez form A nonresident or dual-status alien dependent, unless the dependent is married to a U. Blank 1040ez form S. Blank 1040ez form citizen or resident alien at the end of the year and chooses to be treated as a U. Blank 1040ez form S. Blank 1040ez form resident for the year. Blank 1040ez form See Publication 519, U. Blank 1040ez form S. Blank 1040ez form Tax Guide for Aliens, for information on making this choice. Blank 1040ez form Example. Blank 1040ez form Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. Blank 1040ez form However, her husband elects to file a separate return and itemize his deductions. Blank 1040ez form Because he itemizes, Jennifer's standard deduction on her return is zero. Blank 1040ez form She can, however, itemize any of her allowable deductions. Blank 1040ez form 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. Blank 1040ez form This is true even if the other taxpayer does not actually claim the exemption. Blank 1040ez form Example. Blank 1040ez form James and Barbara can claim their child, Ben, as a dependent on their return. Blank 1040ez form Ben is a college student who works during the summer and must file a tax return. Blank 1040ez form Ben cannot claim his own exemption on his return. Blank 1040ez form This is true even if James and Barbara do not claim him as a dependent on their return. Blank 1040ez form Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. Blank 1040ez form If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. Blank 1040ez form The exemption from withholding does not apply to social security and Medicare taxes. Blank 1040ez form Conditions for exemption from withholding. Blank 1040ez form   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. Blank 1040ez form For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. Blank 1040ez form For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. Blank 1040ez form Dependents. Blank 1040ez form   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. Blank 1040ez form The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. Blank 1040ez form The employee's unearned income will be more than $350. Blank 1040ez form Exceptions. Blank 1040ez form   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. Blank 1040ez form The above exceptions do not apply to supplemental wages greater than $1,000,000. Blank 1040ez form For more information, see Exemption From Withholding in chapter 1 of Publication 505. Blank 1040ez form Example. Blank 1040ez form Guy is 17 and a student. Blank 1040ez form During the summer he works part time at a grocery store. Blank 1040ez form He expects to earn about $1,200 this year. Blank 1040ez form 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. Blank 1040ez form The only other income he expects during the year is $375 interest on a savings account. Blank 1040ez form He expects that his parents will be able to claim him as a dependent on their tax return. Blank 1040ez form He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. Blank 1040ez form 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. Blank 1040ez form Claiming exemption from withholding. Blank 1040ez form    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. Blank 1040ez form The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. Blank 1040ez form Renewing an exemption from withholding. Blank 1040ez form   An exemption from withholding is good for only one year. Blank 1040ez form An employee must file a new Form W-4 by February 15 each year to continue the exemption. Blank 1040ez form Part 2. Blank 1040ez form Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. Blank 1040ez form 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. Blank 1040ez form (See Parent's Election To Report Child's Interest and Dividends , later. Blank 1040ez form ) 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. Blank 1040ez form (See Tax for Certain Children Who Have Unearned Income , later. Blank 1040ez form ) For these rules, the term “child” includes a legally adopted child and a stepchild. Blank 1040ez form These rules apply whether or not the child is a dependent. Blank 1040ez form These rules do not apply if neither of the child's parents were living at the end of the year. Blank 1040ez form 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. Blank 1040ez form 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 . Blank 1040ez form 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. Blank 1040ez form Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Blank 1040ez form Parents are married. Blank 1040ez form   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Blank 1040ez form Parents not living together. Blank 1040ez form   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. Blank 1040ez form If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Blank 1040ez form   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. Blank 1040ez form Parents are divorced. Blank 1040ez form   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. Blank 1040ez form Custodial parent remarried. Blank 1040ez form   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Blank 1040ez form Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Blank 1040ez form Do not use the return of the noncustodial parent. Blank 1040ez form   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Blank 1040ez form If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Blank 1040ez form Parents never married. Blank 1040ez form   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. Blank 1040ez form If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Blank 1040ez form Widowed parent remarried. Blank 1040ez form   If a widow or widower remarries, the new spouse is treated as the child's other parent. Blank 1040ez form The rules explained earlier under Custodial parent remarried apply. Blank 1040ez form 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. Blank 1040ez form If you do, your child will not have to file a return. Blank 1040ez form You can make this election only if all the following conditions are met. Blank 1040ez form Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Blank 1040ez form Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Blank 1040ez form The child's gross income was less than $10,000. Blank 1040ez form The child is required to file a return unless you make this election. Blank 1040ez form The child does not file a joint return for the year. Blank 1040ez form 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. Blank 1040ez form No federal income tax was withheld from your child's income under the backup withholding rules. Blank 1040ez form You are the parent whose return must be used when applying the special tax rules for children. Blank 1040ez form (See Which Parent's Return To Use , earlier. Blank 1040ez form ) These conditions are also shown in Figure 1. Blank 1040ez form Certain January 1 birthdays. Blank 1040ez form   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Blank 1040ez form You cannot make this election for such a child unless the child was a full-time student. Blank 1040ez form   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Blank 1040ez form You cannot make this election for such a child. Blank 1040ez form How to make the election. Blank 1040ez form    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. Blank 1040ez form (If you make this election, you cannot file Form 1040A or Form 1040EZ. Blank 1040ez form ) Attach a separate Form 8814 for each child for whom you make the election. Blank 1040ez form You can make the election for one or more children and not for others. Blank 1040ez form Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Blank 1040ez form Rate may be higher. Blank 1040ez form   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. Blank 1040ez form This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Blank 1040ez form 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. Blank 1040ez form Deductions you cannot take. Blank 1040ez form   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. Blank 1040ez form The additional standard deduction if the child is blind. Blank 1040ez form The deduction for a penalty on an early withdrawal of your child's savings. Blank 1040ez form Itemized deductions (such as your child's investment expenses or charitable contributions). Blank 1040ez form Figure 1. Blank 1040ez form Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Blank 1040ez form Figure 1. Blank 1040ez form Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. Blank 1040ez form   If you use Form 8814, your child's unearned income is considered your unearned income. Blank 1040ez form To figure the limit on your deductible investment interest, add the child's unearned income to yours. Blank 1040ez form 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. Blank 1040ez form Alternative minimum tax. Blank 1040ez form    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. Blank 1040ez form If it is, you must include it with your own tax preference items when figuring your AMT. Blank 1040ez form See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. Blank 1040ez form Reduced deductions or credits. Blank 1040ez form   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. Blank 1040ez form Deduction for contributions to a traditional individual retirement arrangement (IRA). Blank 1040ez form Deduction for student loan interest. Blank 1040ez form Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Blank 1040ez form Credit for child and dependent care expenses. Blank 1040ez form Child tax credit. Blank 1040ez form Education tax credits. Blank 1040ez form Earned income credit. Blank 1040ez form Penalty for underpayment of estimated tax. Blank 1040ez form   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. Blank 1040ez form 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. Blank 1040ez form Get Publication 505 for more information. Blank 1040ez form Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Blank 1040ez form Only the amount over $2,000 is added to your income. Blank 1040ez form The amount over $2,000 is shown on Form 8814, line 6. Blank 1040ez form Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Blank 1040ez form Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. Blank 1040ez form 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. Blank 1040ez form On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. Blank 1040ez form Note. Blank 1040ez form The tax on the first $2,000 is figured on Form 8814, Part II. Blank 1040ez form See Figuring Additional Tax , later. Blank 1040ez form Qualified dividends. Blank 1040ez form   Enter on Form 8814, line 2a, any ordinary dividends your child received. Blank 1040ez form This amount may include qualified dividends. Blank 1040ez form 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. Blank 1040ez form For detailed information about qualified dividends, see Publication 550. Blank 1040ez form   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. Blank 1040ez form You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. Blank 1040ez form   Enter the child's qualified dividends on Form 8814, line 2b. Blank 1040ez form But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Blank 1040ez form Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Blank 1040ez form (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. Blank 1040ez form ) Capital gain distributions. Blank 1040ez form   Enter on Form 8814, line 3, any capital gain distributions your child received. Blank 1040ez form 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. Blank 1040ez form You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. Blank 1040ez form   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. Blank 1040ez form (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. Blank 1040ez form ) Collectibles (28% rate) gain. Blank 1040ez form    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. Blank 1040ez form Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Blank 1040ez form The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. Blank 1040ez form The denominator is the child's total capital gain distribution. Blank 1040ez form Enter the result on line 4 of the 28% Rate Gain Worksheet. Blank 1040ez form Unrecaptured section 1250 gain. Blank 1040ez form   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. Blank 1040ez form Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Blank 1040ez form The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. Blank 1040ez form The denominator is the child's total capital gain distribution. Blank 1040ez form Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. Blank 1040ez form Section 1202 gain. Blank 1040ez form   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. Blank 1040ez form (For information about the exclusion, see chapter 4 of Publication 550. Blank 1040ez form ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Blank 1040ez form The numerator is the part of the child's total capital gain distribution that is section 1202 gain. Blank 1040ez form The denominator is the child's total capital gain distribution. Blank 1040ez form Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. Blank 1040ez form In some cases, the exclusion is more than 50%. Blank 1040ez form See the instructions for Schedule D for details and information on how to report the exclusion amount. Blank 1040ez form Example. Blank 1040ez form Fred is 6 years old. Blank 1040ez form 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. Blank 1040ez form (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. Blank 1040ez form ) All of the ordinary dividends are qualified dividends. Blank 1040ez form He has no other income and is not subject to backup withholding. Blank 1040ez form No estimated tax payments were made under his name and social security number. Blank 1040ez form Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. Blank 1040ez form 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. Blank 1040ez form They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. Blank 1040ez form They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. Blank 1040ez form They enter the amount of Fred's capital gain distributions, $525, on line 3. Blank 1040ez form Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. Blank 1040ez form 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. Blank 1040ez form This is the total amount from Form 8814 to be reported on their return. Blank 1040ez form Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. Blank 1040ez form They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. Blank 1040ez form They enter the result, . Blank 1040ez form 75, on line 7. Blank 1040ez form They divide the amount on line 3, $525, by the amount on line 4, $2,100. Blank 1040ez form They enter the result, . Blank 1040ez form 25, on line 8. Blank 1040ez form They multiply the amount on line 6, $100, by the decimal on line 7, . Blank 1040ez form 75, and enter the result, $75, on line 9. Blank 1040ez form They multiply the amount on line 6, $100, by the decimal on line 8, . Blank 1040ez form 25, and enter the result, $25, on line 10. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. Blank 1040ez form Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. Blank 1040ez form 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. Blank 1040ez form This tax is added to the tax figured on your income. Blank 1040ez form This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. Blank 1040ez form Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. Blank 1040ez form Check box a on Form 1040, line 44, or Form 1040NR, line 42. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. Blank 1040ez form When Form 8615 must be filed. Blank 1040ez form   Form 8615 must be filed for a child if all of the following statements are true. Blank 1040ez form The child's unearned income was more than $2,000. Blank 1040ez form The child is required to file a return for 2013. Blank 1040ez form 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. Blank 1040ez form At least one of the child's parents was alive at the end of 2013. Blank 1040ez form The child does not file a joint return for 2013. Blank 1040ez form These conditions are also shown in Figure 2. Blank 1040ez form Certain January 1 birthdays. Blank 1040ez form   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Blank 1040ez form IF a child was born on. Blank 1040ez form . Blank 1040ez form . Blank 1040ez form THEN, at the end of 2013, the child is considered to be. Blank 1040ez form . Blank 1040ez form . Blank 1040ez form January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Blank 1040ez form The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Blank 1040ez form  **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. Blank 1040ez form  ***Do not use Form 8615 for this child. Blank 1040ez form Figure 2. Blank 1040ez form Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Blank 1040ez form Figure 2. Blank 1040ez form 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. Blank 1040ez form (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Blank 1040ez form ) On line C, check the box for the parent's filing status. Blank 1040ez form See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. Blank 1040ez form Parent with different tax year. Blank 1040ez form   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. Blank 1040ez form Example. Blank 1040ez form Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). Blank 1040ez form Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). Blank 1040ez form Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. Blank 1040ez form Parent's return information not known timely. Blank 1040ez form   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. Blank 1040ez form   You can use any reasonable estimate. Blank 1040ez form This includes using information from last year's return. Blank 1040ez form If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Blank 1040ez form   When you get the correct information, file an amended return on Form 1040X, Amended U. Blank 1040ez form S. Blank 1040ez form Individual Income Tax Return. Blank 1040ez form Extension of time to file. Blank 1040ez form   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. Blank 1040ez form S. Blank 1040ez form Individual Income Tax Return. Blank 1040ez form See the instructions for Form 4868 for details. Blank 1040ez form    An extension of time to file is not an extension of time to pay. Blank 1040ez form You must make an accurate estimate of the tax for 2013. Blank 1040ez form 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. Blank 1040ez form See Form 4868 and its instructions. Blank 1040ez form Parent's return information not available. Blank 1040ez form   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). Blank 1040ez form How to request. Blank 1040ez form   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. Blank 1040ez form (The IRS cannot process a request received before the end of the tax year. Blank 1040ez form )    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. Blank 1040ez form   The request must contain all of the following. Blank 1040ez form 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. Blank 1040ez form Proof of the child's age (for example, a copy of the child's birth certificate). Blank 1040ez form 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). Blank 1040ez form 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. Blank 1040ez form    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. Blank 1040ez form Step 1. Blank 1040ez form 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. Blank 1040ez form To do that, use Form 8615, Part I. Blank 1040ez form 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. Blank 1040ez form Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Blank 1040ez form Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form Alternate Worksheet for Form 8615, Line 1 A. Blank 1040ez form Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. Blank 1040ez form 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. Blank 1040ez form Enter this total as a positive number (greater than zero)   C. Blank 1040ez form Add line A and line B and  enter the total   D. Blank 1040ez form 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. Blank 1040ez form Subtract line D from line C. Blank 1040ez form Enter the result here and on Form 8615, line 1   Unearned income defined. Blank 1040ez form   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. Blank 1040ez form 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. Blank 1040ez form 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). Blank 1040ez form Nontaxable income. Blank 1040ez form   For this purpose, unearned income includes only amounts the child must include in gross income. Blank 1040ez form Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Blank 1040ez form Capital loss. Blank 1040ez form   A child's capital losses are taken into account in figuring the child's unearned income. Blank 1040ez form Capital losses are first applied against capital gains. Blank 1040ez form 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. Blank 1040ez form Any difference over $3,000 is carried to the next year. Blank 1040ez form Income from property received as a gift. Blank 1040ez form   A child's unearned income includes all income produced by property belonging to the child. Blank 1040ez form 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. Blank 1040ez form   A child's unearned income includes income produced by property given as a gift to the child. Blank 1040ez form This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Blank 1040ez form Example. Blank 1040ez form Amanda Black, age 13, received the following income. Blank 1040ez form 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. Blank 1040ez form Amanda's unearned income is $2,100. Blank 1040ez form This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). Blank 1040ez form Her wages are earned (not unearned) income because they are received for work actually performed. Blank 1040ez form Her tax-exempt interest is not included because it is nontaxable. Blank 1040ez form Trust income. Blank 1040ez form   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. Blank 1040ez form   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. Blank 1040ez form See the Form 8615 instructions for details. Blank 1040ez form Adjustment to income. Blank 1040ez form   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. Blank 1040ez form Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. Blank 1040ez form 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. Blank 1040ez form Directly connected. Blank 1040ez form   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. Blank 1040ez form These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Blank 1040ez form    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Blank 1040ez form Only the amount greater than 2% of the child's adjusted gross income can be deducted. Blank 1040ez form See Publication 529, Miscellaneous Deductions, for more information. Blank 1040ez form Example 1. Blank 1040ez form 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. Blank 1040ez form His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Blank 1040ez form 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. Blank 1040ez form Example 2. Blank 1040ez form Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Blank 1040ez form She has no other income. Blank 1040ez form 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. Blank 1040ez form Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Blank 1040ez form The amount on line 2 is $2,050. Blank 1040ez form This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Blank 1040ez form Line 3 Subtract line 2 from line 1 and enter the result on this line. Blank 1040ez form If zero or less, do not complete the rest of the form. Blank 1040ez form However, you must still attach Form 8615 to the child's tax return. Blank 1040ez form Figure the tax on the child's taxable income in the normal manner. Blank 1040ez form 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. Blank 1040ez form Child files Form 2555 or 2555-EZ. Blank 1040ez form   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. Blank 1040ez form Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. Blank 1040ez form Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. Blank 1040ez form Enter on Form 8615, line 5, the smaller of line 3 or line 4. Blank 1040ez form This is the child's net unearned income. Blank 1040ez form If zero or less, do not complete the rest of the form. Blank 1040ez form However, you must still attach Form 8615 to the child's tax return. Blank 1040ez form Figure the tax on the child's taxable income in the normal manner. Blank 1040ez form Step 2. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form For example, do not refigure the medical expense deduction. Blank 1040ez form Figure the tentative tax on Form 8615, lines 6 through 13. Blank 1040ez form 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. Blank 1040ez form If the parent's taxable income is zero or less, enter zero on line 6. Blank 1040ez form Parent files Form 2555 or 2555-EZ. Blank 1040ez form   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. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form Do not include the amount from line 5 of the Form 8615 being completed. Blank 1040ez form (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. Blank 1040ez form ) Example. Blank 1040ez form Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Blank 1040ez form 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. Blank 1040ez form Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Blank 1040ez form Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Blank 1040ez form Other children's information not available. Blank 1040ez form   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. Blank 1040ez form Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . Blank 1040ez form Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. Blank 1040ez form You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. Blank 1040ez form Net capital gain. Blank 1040ez form   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. Blank 1040ez form If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. Blank 1040ez form Qualified dividends. Blank 1040ez form   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. Blank 1040ez form Net capital gain and qualified dividends on line 8. Blank 1040ez form   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. Blank 1040ez form   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. Blank 1040ez form   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. Blank 1040ez form   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. Blank 1040ez form   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. Blank 1040ez form See the instructions for Form 8615 for more details. Blank 1040ez form Note. Blank 1040ez form The amount of any net capital gain or qualified dividends is not separately reported on line 8. Blank 1040ez form It is  needed, however, when figuring the tax on line 9. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. Blank 1040ez form For details, see the instructions for Form 8615, line 9. Blank 1040ez form However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. Blank 1040ez form But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. Blank 1040ez form Child files Form 2555 or 2555-EZ. Blank 1040ez form   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. Blank 1040ez form Using the Schedule D Tax Worksheet for line 9 tax. Blank 1040ez form    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. Blank 1040ez form 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. Blank 1040ez form Then figure the line 9 tax using another Schedule D Tax Worksheet. Blank 1040ez form (Do not attach this Schedule D Tax Worksheet to the child's return. Blank 1040ez form )   Complete this Schedule D Tax Worksheet as follows. Blank 1040ez form On line 1, enter the amount from Form 8615, line 8. Blank 1040ez form On line 2, enter the qualified dividends included on Form 8615, line 8. Blank 1040ez form (See the earlier discussion for line 8. Blank 1040ez form ) 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. Blank 1040ez form 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. Blank 1040ez form If applicable, include instead the smaller amount entered on the dotted line next to line 4e. Blank 1040ez form On lines 5 and 6, follow the worksheet instructions. Blank 1040ez form On line 7, enter the net capital gain included on Form 8615, line 8. Blank 1040ez form (See the earlier discussion for line 8. Blank 1040ez form ) On lines 8 through 10, follow the worksheet instructions. Blank 1040ez form 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). Blank 1040ez form 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. Blank 1040ez form Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). Blank 1040ez form 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. Blank 1040ez form Otherwise, skip steps 10, 11, and 12 below, and go to step 13. Blank 1040ez form Determine whether there is a line 8 capital gain excess as follows. Blank 1040ez form 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. Blank 1040ez form (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. Blank 1040ez form ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. Blank 1040ez form Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. Blank 1040ez form If the result is more than zero, that amount is the line 8 capital gain excess. Blank 1040ez form If the result is zero or less, there is no line 8 capital gain excess. Blank 1040ez form If there is no line 8 capital gain excess, skip step 12 below and go to step 13. Blank 1040ez form 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. Blank 1040ez form (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. Blank 1040ez form ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form 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. Blank 1040ez form Complete lines 12 through 45 following the worksheet instructions. Blank 1040ez form Use the parent's filing status to complete lines 15, 42, and 44. Blank 1040ez form Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line