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Tax for Certain Children Who Have Unearned Income Form 8615

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Question
Tax for Certain Children Who Have Unearned Income Form 8615

Answer

Form 8615 must be filed for any child who meets all of the following conditions.

1. The child had more than $2,200 of unearned income (for tax year 2019).

2. The child is required to file a tax return.

3. The child either: a. Was under age 18 at the end of 2019, b. Was age 18 at the end of 2019 and didn’t have earned income that was more than half of the child's support, or c. Was a full-time student at least age 19 and under age 24 at the end of 2019 and didn’t have earned income that was more than half of the child's support. (Earned income is defined later. Support is defined below.)

4. At least one of the child's parents was alive at the end of 2019.

5. The child doesn’t file a joint return for 2019.

These rules apply if you’re legally adopted and a stepchild. These rules also apply whether or not you’re a dependent. These rules don't apply if neither of your parents were living at the end of the year.

 


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Article Details
Views: 1088 Created on: Jun 15, 2013
Date updated: Dec 03, 2019
Posted in: Income

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