Figure 2. Do You Have To Use Form 8615 To Figure Your Child's Tax?
Summary: This flowchart aids in deciding whether Form 8615 is needed to figure a child's tax.
Start
This is the starting of the flowchart.
Decision (1)
Was the child's investment income more than $1,800?
| IF Yes Continue To Decision (2) |
| IF No Continue To Process (b) |
Decision (2)
Is the child required to file a tax return for 2008?
| IF Yes Continue To Decision (3) |
| IF No Continue To Process (b) |
Decision (3)
Was the child under age 18 at the end of 2008?
| IF Yes Continue To Decision (8) |
| IF No Continue To Decision (4) |
Decision (4)
Was the child age 18 at the end of 2008?
| IF Yes Continue To Decision (7) |
| IF No Continue To Decision (5) |
Decision (5)
Was the child under age 24 at the end of 2008?
| IF Yes Continue To Decision (6) |
| IF No Continue To Process (b) |
Decision (6)
Was the child a full-time student in 2008?
| IF Yes Continue To Decision (7) |
| IF No Continue To Process (b) |
Decision (7)
Did the child have earned income that was more than half of his or her support?
| IF Yes Continue To Process (b) |
| IF No Continue To Decision (8) |
Decision (8)
Was at least one of the child's parents alive at the end of 2008?
| IF Yes Continue To Decision (9) |
| IF No Continue To Process (b) |
Decision (9)
Is the child filing a joint return for 2008?
| IF Yes Continue To Process (b) |
| IF No Continue To Process (a) |
Process (a)
Use Form 8615 to figure the child's tax. Attach it to the child's return.
Note: If the child's parent (see Footnote) chooses to report the child's income by filing Form 8814, the child is not required
to file a tax return. Do not use Form 8615 (See Parent's Election To Report Child's Interest and Dividends.)
Footnote: See Which Parent's Return To Use
Process (b)
Do not use Form 8615 to figure the child's tax.
End
This is the ending of the flowchart.
