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Form 1040a

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Form 1040a

Form 1040a 31. Form 1040a   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return 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. Form 1040a Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Form 1040a Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Form 1040a Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. Form 1040a . Form 1040a  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). Form 1040a NIIT is a 3. Form 1040a 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. Form 1040a Use Form 8960, Net Investment Income Tax, to figure this tax. Form 1040a For more information on NIIT, go to www. Form 1040a irs. Form 1040a gov and enter “Net Investment Income Tax” in the search box. Form 1040a Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. Form 1040a 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. Form 1040a (See Parent's Election To Report Child's Interest and Dividends , later. Form 1040a ) 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. Form 1040a (See Tax for Certain Children Who Have Unearned Income , later. Form 1040a ) For these rules, the term “child” includes a legally adopted child and a stepchild. Form 1040a These rules apply whether or not the child is a dependent. Form 1040a Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends 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. Form 1040a 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 . Form 1040a 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. Form 1040a Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Form 1040a Parents are married. Form 1040a   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Form 1040a Parents not living together. Form 1040a   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. Form 1040a If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Form 1040a   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. Form 1040a Parents are divorced. Form 1040a   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. Form 1040a Custodial parent remarried. Form 1040a   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Form 1040a Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Form 1040a Do not use the return of the noncustodial parent. Form 1040a   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Form 1040a If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Form 1040a Parents never married. Form 1040a   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. Form 1040a If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Form 1040a Widowed parent remarried. Form 1040a   If a widow or widower remarries, the new spouse is treated as the child's other parent. Form 1040a The rules explained earlier under Custodial parent remarried apply. Form 1040a 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. Form 1040a If you do, your child will not have to file a return. Form 1040a You can make this election only if all the following conditions are met. Form 1040a Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Form 1040a Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Form 1040a The child's gross income was less than $10,000. Form 1040a The child is required to file a return unless you make this election. Form 1040a The child does not file a joint return for the year. Form 1040a 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. Form 1040a No federal income tax was taken out of your child's income under the backup withholding rules. Form 1040a You are the parent whose return must be used when applying the special tax rules for children. Form 1040a (See Which Parent's Return To Use , earlier. Form 1040a ) These conditions are also shown in Figure 31-A. Form 1040a Certain January 1 birthdays. Form 1040a   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Form 1040a You cannot make this election for such a child unless the child was a full-time student. Form 1040a   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Form 1040a You cannot make this election for such a child. Form 1040a Full-time student. Form 1040a   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. Form 1040a A school includes a technical, trade, or mechanical school. Form 1040a It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Form 1040a How to make the election. Form 1040a   Make the election by attaching Form 8814 to your Form 1040. Form 1040a (If you make this election, you cannot file Form 1040A or Form 1040EZ. Form 1040a ) Attach a separate Form 8814 for each child for whom you make the election. Form 1040a You can make the election for one or more children and not for others. Form 1040a Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Form 1040a Rate may be higher. Form 1040a   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. Form 1040a This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Form 1040a 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. Form 1040a Deductions you cannot take. Form 1040a   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. Form 1040a The additional standard deduction if the child is blind. Form 1040a The deduction for a penalty on an early withdrawal of your child's savings. Form 1040a Itemized deductions (such as your child's investment expenses or charitable contributions). Form 1040a Reduced deductions or credits. Form 1040a   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. Form 1040a Deduction for contributions to a traditional individual retirement arrangement (IRA). Form 1040a Deduction for student loan interest. Form 1040a Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Form 1040a Credit for child and dependent care expenses. Form 1040a Child tax credit. Form 1040a Education tax credits. Form 1040a Earned income credit. Form 1040a Penalty for underpayment of estimated tax. Form 1040a   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. Form 1040a 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. Form 1040a See chapter 4 for more information. Form 1040a Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Form 1040a Only the amount over $2,000 is added to your income. Form 1040a The amount over $2,000 is shown on Form 8814, line 6. Form 1040a Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Form 1040a Include the amount from Form 8814, line 12, on Form 1040, line 21. Form 1040a Enter “Form 8814” on the dotted line next to line 21. Form 1040a If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. Form 1040a Capital gain distributions and qualified dividends. Form 1040a   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. Form 1040a If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. Form 1040a 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. Form 1040a This tax is added to the tax figured on your income. Form 1040a This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. Form 1040a Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. Form 1040a Check box a on Form 1040, line 44. Form 1040a Figure 31-A. Form 1040a Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Form 1040a Figure 31–A. Form 1040a Can You Include Your Child's Income On Your Tax Return? 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. Form 1040a 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. Form 1040a Attach the completed form to the child's Form 1040 or Form 1040A. Form 1040a When Form 8615 must be filed. Form 1040a   Form 8615 must be filed for a child if all of the following statements are true. Form 1040a The child's investment income was more than $2,000. Form 1040a The child is required to file a return for 2013. Form 1040a 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. Form 1040a At least one of the child's parents was alive at the end of 2013. Form 1040a The child does not file a joint return for 2013. Form 1040a These conditions are also shown in  Figure 31-B. Form 1040a Earned income. Form 1040a   Earned income includes salaries, wages, tips, and other payments received for personal services performed. Form 1040a It does not include unearned income as defined later in this chapter. Form 1040a Support. Form 1040a   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. Form 1040a To figure your child's support, count support provided by you, your child, and others. Form 1040a However, a scholarship received by your child is not considered support if your child is a full-time student. Form 1040a See chapter 3 for details about support. Form 1040a Certain January 1 birthdays. Form 1040a   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Form 1040a Figure 31-B. Form 1040a Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Form 1040a Figure 31-B. Form 1040a Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. Form 1040a . Form 1040a . Form 1040a THEN, at the end of 2013, the child is considered to be. Form 1040a . Form 1040a . Form 1040a January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Form 1040a The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Form 1040a  **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. Form 1040a  ***Do not use Form 8615 for this child. Form 1040a Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. Form 1040a (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Form 1040a ) On line C, check the box for the parent's filing status. Form 1040a See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. Form 1040a Parent with different tax year. Form 1040a   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. Form 1040a Parent's return information not known timely. Form 1040a   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. Form 1040a   You can use any reasonable estimate. Form 1040a This includes using information from last year's return. Form 1040a If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Form 1040a    When you get the correct information, file an amended return on Form 1040X, Amended U. Form 1040a S. Form 1040a Individual Income Tax Return. Form 1040a   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. Form 1040a S. Form 1040a Individual Income Tax Return. Form 1040a Extensions are discussed in chapter 1. Form 1040a Step 1. Form 1040a 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. Form 1040a To do that, use Form 8615, Part I. Form 1040a Line 1 (unearned income). Form 1040a   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. Form 1040a Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. Form 1040a Form 1040EZ cannot be used if Form 8615 must be filed. Form 1040a   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. Form 1040a   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. Form 1040a Unearned income defined. Form 1040a   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. Form 1040a It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. Form 1040a 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). Form 1040a Nontaxable income. Form 1040a   For this purpose, unearned income includes only amounts the child must include in total income. Form 1040a Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Form 1040a Income from property received as a gift. Form 1040a   A child's unearned income includes all income produced by property belonging to the child. Form 1040a 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. Form 1040a   A child's unearned income includes income produced by property given as a gift to the child. Form 1040a This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Form 1040a Example. Form 1040a Amanda Black, age 13, received the following income. Form 1040a Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. Form 1040a Amanda's unearned income is $2,100. Form 1040a This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). Form 1040a Her wages are earned (not unearned) income because they are received for work actually done. Form 1040a Her tax-exempt interest is not included because it is nontaxable. Form 1040a Trust income. Form 1040a   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. Form 1040a   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. Form 1040a Line 2 (deductions). Form 1040a   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. Form 1040a   If the child does itemize 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, that are directly connected with the production of unearned income entered on line 1, or $2,000. Form 1040a Directly connected. Form 1040a   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. Form 1040a These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Form 1040a   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Form 1040a Only the amount greater than 2% of the child's adjusted gross income can be deducted. Form 1040a See chapter 28 for more information. Form 1040a Example 1. Form 1040a 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% limit) that are directly connected with his unearned income. Form 1040a His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Form 1040a 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. Form 1040a Example 2. Form 1040a Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Form 1040a She has no other income. Form 1040a She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. Form 1040a Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Form 1040a The amount on line 2 is $2,050. Form 1040a This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Form 1040a Line 3. Form 1040a   Subtract line 2 from line 1 and enter the result on this line. Form 1040a If zero or less, do not complete the rest of the form. Form 1040a However, you must still attach Form 8615 to the child's tax return. Form 1040a Figure the tax on the child's taxable income in the normal manner. Form 1040a Line 4 (child's taxable income). Form 1040a   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. Form 1040a   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. Form 1040a 929. Form 1040a Line 5 (net unearned income). Form 1040a   A child's net unearned income cannot be more than his or her taxable income. Form 1040a Enter on Form 8615, line 5, the smaller of line 3 or line 4. Form 1040a This is the child's net unearned income. Form 1040a   If zero or less, do not complete the rest of the form. Form 1040a However, you must still attach Form 8615 to the child's tax return. Form 1040a Figure the tax on the child's taxable income in the normal manner. Form 1040a Step 2. Form 1040a Figuring 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. Form 1040a 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. Form 1040a 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. Form 1040a For example, do not refigure the medical expense deduction. Form 1040a Figure the tentative tax on Form 8615, lines 6 through 13. Form 1040a Note. Form 1040a If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. Form 1040a Line 6 (parent's taxable income). Form 1040a   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. Form 1040a   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. Form 1040a Line 7 (net unearned income of other children). Form 1040a   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. Form 1040a Do not include the amount from line 5 of the Form 8615 being completed. Form 1040a Example. Form 1040a Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Form 1040a 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. Form 1040a Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Form 1040a Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Form 1040a Other children's information not available. Form 1040a   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. Form 1040a See Parent's return information not known timely , earlier. Form 1040a Line 11 (tentative tax). Form 1040a   Subtract line 10 from line 9 and enter the result on this line. Form 1040a This is the tentative tax. Form 1040a   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. Form 1040a Also skip the discussion for lines 12a and 12b that follows. Form 1040a Lines 12a and 12b (dividing the tentative tax). Form 1040a   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. Form 1040a This is done on lines 12a, 12b, and 13. Form 1040a Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. Form 1040a Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. Form 1040a Example. Form 1040a In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. Form 1040a The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). Form 1040a The decimal on line 12b is  . Form 1040a 333, figured as follows and rounded to three places. Form 1040a   $800 = . Form 1040a 333     $2,400   Step 3. Form 1040a Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. Form 1040a This is the child's tax. Form 1040a It is figured on Form 8615, lines 14 through 18. Form 1040a Alternative minimum tax. Form 1040a   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. Form 1040a See Alternative Minimum Tax (AMT) in chapter 30. Form 1040a    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. Form 1040a For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. Form 1040a Prev  Up  Next   Home   More Online Publications
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Rural Development

Through various programs, the Department of Agriculture's Rural Development works to improve the economy and quality of life of rural America.

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The Form 1040a

Form 1040a Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. Form 1040a Please click the link to view the image. Form 1040a Office Furniture and Fixtures This image is too large to be displayed in the current screen. Form 1040a Please click the link to view the image. Form 1040a Information Systems This image is too large to be displayed in the current screen. Form 1040a Please click the link to view the image. Form 1040a Motor Vehicles This image is too large to be displayed in the current screen. Form 1040a Please click the link to view the image. Form 1040a Office Supplies This image is too large to be displayed in the current screen. Form 1040a Please click the link to view the image. Form 1040a Building, Components, and Land This image is too large to be displayed in the current screen. Form 1040a Please click the link to view the image. Form 1040a Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Form 1040a General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. Form 1040a S. Form 1040a Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. Form 1040a S. Form 1040a Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. Form 1040a S. Form 1040a Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. Form 1040a S. Form 1040a Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. Form 1040a S. Form 1040a Civil Service Retirement Benefits 901 U. Form 1040a S. Form 1040a Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Form 1040a Form Number and Title 1040 U. Form 1040a S. Form 1040a Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. Form 1040a S. Form 1040a Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. Form 1040a S. Form 1040a Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. Form 1040a S. Form 1040a Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications