File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

State Tax Forms 1040

Irs 1040ez FormH&r Free Federal Tax FilingIrs GovFree Efile For State Taxes1040 Ez Tax Return FormIncome Tax 2012Freetaxes ComH&r Block At Home Free FileSelf Employment Tax Filing2010 Income Tax Forms211 Free Tax Preparation Help Online1040ez Form InstructionsHow To File An Amendment To 2011 TaxesH And R Block Free Tax Preparation2012 Income TaxAmend 2011 Tax ReturnIrs For 1040ezFile 2006 Taxes FreeFile 2012 State Taxes FreeH&r Block Free State Tax Filing1040ez For 2012Irs Tax Tables 1040ezCan I Efile My State Taxes For FreeFree Income Tax Filing For Seniors1040 Tax FormFile 1040ez Form1040 NrFree Online Tax FilingInstructions For 1040xTaxact Login Tax Return Taxact Login PageUnemployed Tax CreditMy Free TaxesFree State Tax Filing TurbotaxHow To File State Taxes FreeFree File State Tax ReturnIrs1040x2012 State Tax FormsFile Free State Income TaxI Need To Print A Free 1040x FormFile 2008 Taxes

State Tax Forms 1040

State tax forms 1040 5. State tax forms 1040   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. State tax forms 1040 You may be able to reduce your federal income tax by claiming one or more of these credits. State tax forms 1040 Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. State tax forms 1040 For more information, see Publication 524, Credit for the Elderly or the Disabled. State tax forms 1040 You can take the credit only if you file Form 1040 or Form 1040A. State tax forms 1040 You cannot take the credit if you file Form 1040EZ or Form 1040NR. State tax forms 1040 Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. State tax forms 1040 You are a qualified individual. State tax forms 1040 Your income is not more than certain limits. State tax forms 1040  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. State tax forms 1040   Qualified Individual You are a qualified individual for this credit if you are a U. State tax forms 1040 S. State tax forms 1040 citizen or resident alien, and either of the following applies. State tax forms 1040 You were age 65 or older at the end of 2013. State tax forms 1040 You were under age 65 at the end of 2013 and all three of the following statements are true. State tax forms 1040 You retired on permanent and total disability (explained later). State tax forms 1040 You received taxable disability income for 2013. State tax forms 1040 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). State tax forms 1040 Age 65. State tax forms 1040 You are considered to be age 65 on the day before your 65th birthday. State tax forms 1040 Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. State tax forms 1040 Figure 5-A. State tax forms 1040 Are You a Qualified Individual? This image is too large to be displayed in the current screen. State tax forms 1040 Please click the link to view the image. State tax forms 1040 Figure 5-A, Are you a qualified individual? U. State tax forms 1040 S. State tax forms 1040 citizen or resident alien. State tax forms 1040   You must be a U. State tax forms 1040 S. State tax forms 1040 citizen or resident alien (or be treated as a resident alien) to take the credit. State tax forms 1040 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. State tax forms 1040 Exceptions. State tax forms 1040   You may be able to take the credit if you are a nonresident alien who is married to a U. State tax forms 1040 S. State tax forms 1040 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. State tax forms 1040 S. State tax forms 1040 resident alien. State tax forms 1040 If you make that choice, both you and your spouse are taxed on your worldwide income. State tax forms 1040   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. State tax forms 1040 S. State tax forms 1040 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. State tax forms 1040 S. State tax forms 1040 resident alien for the entire year. State tax forms 1040 In that case, you may be allowed to take the credit. State tax forms 1040   For information on these choices, see chapter 1 of Publication 519, U. State tax forms 1040 S. State tax forms 1040 Tax Guide for Aliens. State tax forms 1040 Married persons. State tax forms 1040   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. State tax forms 1040 However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. State tax forms 1040 Head of household. State tax forms 1040   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. State tax forms 1040 See Publication 524 and Publication 501. State tax forms 1040 Under age 65. State tax forms 1040   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). State tax forms 1040 You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. State tax forms 1040 You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. State tax forms 1040   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. State tax forms 1040 If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. State tax forms 1040 Permanent and total disability. State tax forms 1040   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. State tax forms 1040 A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. State tax forms 1040 See Physician's statement , later. State tax forms 1040 Substantial gainful activity. State tax forms 1040   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. State tax forms 1040   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. State tax forms 1040   Substantial gainful activity is not work you do to take care of yourself or your home. State tax forms 1040 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. State tax forms 1040 However, doing this kind of work may show that you are able to engage in substantial gainful activity. State tax forms 1040    Figure 5-B. State tax forms 1040 Income Limits IF your filing status is. State tax forms 1040 . State tax forms 1040 . State tax forms 1040 THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. State tax forms 1040 . State tax forms 1040 . State tax forms 1040 OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. State tax forms 1040 . State tax forms 1040 . State tax forms 1040 single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. State tax forms 1040 Physician's statement. State tax forms 1040   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. State tax forms 1040   You do not have to file this statement with your tax return, but you must keep it for your records. State tax forms 1040 The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. State tax forms 1040 Veterans. State tax forms 1040   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. State tax forms 1040 VA Form 21-0172 must be signed by a person authorized by the VA to do so. State tax forms 1040 You can get this form from your local VA regional office. State tax forms 1040 Physician's statement obtained in earlier year. State tax forms 1040   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. State tax forms 1040 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. State tax forms 1040 If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. State tax forms 1040   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. State tax forms 1040 Disability income. State tax forms 1040   If you are under age 65, you must also have taxable disability income to qualify for the credit. State tax forms 1040   Disability income must meet the following two requirements. State tax forms 1040 It must be paid under your employer's accident or health plan or pension plan. State tax forms 1040 It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. State tax forms 1040 Payments that are not disability income. State tax forms 1040   Any payment you receive from a plan that does not provide for disability retirement is not disability income. State tax forms 1040 Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. State tax forms 1040   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. State tax forms 1040 Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. State tax forms 1040 Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. State tax forms 1040 Figuring the credit yourself. State tax forms 1040   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). State tax forms 1040 Next, fill out Schedule R (Form 1040A or 1040), Part III. State tax forms 1040 Credit figured for you. State tax forms 1040   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). State tax forms 1040 If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. State tax forms 1040 Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. State tax forms 1040 The credit can be up to 35% of your expenses. State tax forms 1040 To qualify, you must pay these expenses so you can work or look for work. State tax forms 1040 If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. State tax forms 1040 If the correct information is not shown, the credit may be reduced or disallowed. State tax forms 1040 You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. State tax forms 1040 For more information, see Publication 503, Child and Dependent Care Expenses. State tax forms 1040 Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. State tax forms 1040 The EIC is available to persons with or without a qualifying child. State tax forms 1040 Credit has no effect on certain welfare benefits. State tax forms 1040   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. State tax forms 1040 These programs include the following. State tax forms 1040 Medicaid and supplemental security income (SSI). State tax forms 1040 Supplemental Nutrition Assistance Program (food stamps). State tax forms 1040 Low-income housing. State tax forms 1040 Temporary Assistance for Needy Families (TANF). State tax forms 1040  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. State tax forms 1040 Check with your local benefit coordinator to find out if your refund will affect your benefits. State tax forms 1040 Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. State tax forms 1040 The specific rules you must meet depend on whether you have a qualifying child. State tax forms 1040 If you have a qualifying child, the rules in Parts A, B, and D apply to you. State tax forms 1040 If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. State tax forms 1040  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. State tax forms 1040 You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). State tax forms 1040 The sections that follow provide additional information for some of the rules. State tax forms 1040 Adjusted gross income (AGI). State tax forms 1040   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. State tax forms 1040 Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). State tax forms 1040 Table 5-1. State tax forms 1040 Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. State tax forms 1040 Second, you must meet all the rules in one of these columns, whichever applies. State tax forms 1040 Third, you must meet the rule in this column. State tax forms 1040 Part A. State tax forms 1040  Rules for Everyone Part B. State tax forms 1040  Rules If You Have a Qualifying Child Part C. State tax forms 1040  Rules If You Do Not Have a Qualifying Child Part D. State tax forms 1040  Figuring and Claiming the EIC 1. State tax forms 1040 Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. State tax forms 1040 2. State tax forms 1040 You must have a valid social security number. State tax forms 1040  3. State tax forms 1040 Your filing status cannot be “Married filing separately. State tax forms 1040 ” 4. State tax forms 1040 You must be a U. State tax forms 1040 S. State tax forms 1040 citizen or resident alien all year. State tax forms 1040  5. State tax forms 1040 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). State tax forms 1040  6. State tax forms 1040 Your investment income must be $3,300 or less. State tax forms 1040  7. State tax forms 1040 You must have earned income. State tax forms 1040 8. State tax forms 1040 Your child must meet the relationship, age, residency, and joint return tests. State tax forms 1040  9. State tax forms 1040 Your qualifying child cannot be used by more than one person to claim the EIC. State tax forms 1040  10. State tax forms 1040 You generally cannot be a qualifying child of another person. State tax forms 1040 11. State tax forms 1040 You must be at least age 25 but under age 65. State tax forms 1040  12. State tax forms 1040 You cannot be the dependent of another person. State tax forms 1040  13. State tax forms 1040 You generally cannot be a qualifying child of another person. State tax forms 1040  14. State tax forms 1040 You must have lived in the United States more than half of the year. State tax forms 1040 15. State tax forms 1040 Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. State tax forms 1040 Social security number. State tax forms 1040   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). State tax forms 1040 Any qualifying child listed on Schedule EIC also must have a valid SSN. State tax forms 1040 (See Qualifying child , later, if you have a qualifying child. State tax forms 1040 )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. State tax forms 1040 An example of a federally funded benefit is Medicaid. State tax forms 1040 Investment income. State tax forms 1040   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. State tax forms 1040 If your investment income is more than $3,300, you cannot claim the credit. State tax forms 1040 For most people, investment income is the total of the following amounts. State tax forms 1040 Taxable interest (line 8a of Form 1040 or 1040A). State tax forms 1040 Tax-exempt interest (line 8b of Form 1040 or 1040A). State tax forms 1040 Dividend income (line 9a of Form 1040 or 1040A). State tax forms 1040 Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). State tax forms 1040  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. State tax forms 1040   For more information about investment income, see Publication 596, Earned Income Credit. State tax forms 1040 Earned income. State tax forms 1040   Under Rule 7, you must have earned income to claim the EIC. State tax forms 1040 Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. State tax forms 1040 Earned income includes all of the following types of income. State tax forms 1040 Wages, salaries, tips, and other taxable employee pay. State tax forms 1040 Employee pay is earned income only if it is taxable. State tax forms 1040 Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. State tax forms 1040 But there is an exception for nontaxable combat pay, which you can choose to include in earned income. State tax forms 1040 Net earnings from self-employment. State tax forms 1040 Gross income received as a statutory employee. State tax forms 1040 Gross income defined. State tax forms 1040   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). State tax forms 1040 Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). State tax forms 1040 If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. State tax forms 1040 Self-employed persons. State tax forms 1040   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. State tax forms 1040 If you do not, you may not get all the credit to which you are entitled. State tax forms 1040 Disability benefits. State tax forms 1040   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. State tax forms 1040 Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. State tax forms 1040 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. State tax forms 1040   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. State tax forms 1040 It does not matter whether you have reached minimum retirement age. State tax forms 1040 If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. State tax forms 1040 Income that is not earned income. State tax forms 1040   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. State tax forms 1040 Do not include any of these items in your earned income. State tax forms 1040 Workfare payments. State tax forms 1040   Nontaxable workfare payments are not earned income for the EIC. State tax forms 1040 These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. State tax forms 1040 Qualifying child. State tax forms 1040   Under Rule 8, your child is a qualifying child if your child meets four tests. State tax forms 1040 The four tests are: Relationship, Age, Residency, and Joint return. State tax forms 1040   The four tests are illustrated in Figure 5-C. State tax forms 1040 See Publication 596 for more information about each test. State tax forms 1040 Figure 5-C. State tax forms 1040 Tests for Qualifying Child A qualifying child for the EIC is a child who is your. State tax forms 1040 . State tax forms 1040 . State tax forms 1040 Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . State tax forms 1040 . State tax forms 1040 . State tax forms 1040 Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. State tax forms 1040 . State tax forms 1040 . State tax forms 1040 Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. State tax forms 1040 . State tax forms 1040 . State tax forms 1040 Lived with you in the United States for more than half of 2013. State tax forms 1040  If the child did not live with you for the required time, see Publication 596 for more information. State tax forms 1040 Figuring the EIC To figure the amount of your credit, you have two choices. State tax forms 1040 Have the IRS figure the EIC for you. State tax forms 1040 If you want to do this, see IRS Will Figure the EIC for You in Publication 596. State tax forms 1040 Figure the EIC yourself. State tax forms 1040 If you want to do this, see How To Figure the EIC Yourself in Publication 596. State tax forms 1040 Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Idaho Attorney Generals Office

Website: Idaho Attorney Generals Office

Address: Idaho Attorney Generals Office
Consumer Protection Division
954 W. Jefferson, 2nd Floor
Boise, ID 83720

Phone Number: 208-334-2424

Toll-free: 1-800-432-3545 (ID)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Finance

Website: Department of Finance

Address: Department of Finance
Financial Institutions Bureau
PO Box 83720
Boise, ID 83720-0031

Phone Number: 208-332-8005

Toll-free: 1-888-346-3378 (ID)

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer's Bureau
700 W. State St.
PO Box 83720
Boise, ID 83720-0043

Phone Number: 208-334-4250

Toll-free: 1-800-721-3272 (ID)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Finance

Website: Department of Finance

Address: Department of Finance
Securities Bureau
PO Box 83720
Boise, ID 83720-0031

Phone Number: 208-332-8000

Toll-free: 1-888-346-3378 (ID)

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Assistance Section
PO Box 83720
Boise, ID 83720-0074

Phone Number: 208-334-0369

Toll-free: 1-800-432-0369 (ID)

Back to Top

The State Tax Forms 1040

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