Fill out Form 8615 (Tax for Certain Children Who Have Unearned Income) online
Form 8615 calculates the tax on a child's unearned income (such as interest, dividends, and capital gains) above a threshold amount at the parent's marginal tax rate. This is commonly known as the "kiddie tax" and prevents parents from shifting investment income to children to take advantage of lower tax brackets.
How to fill out Form 8615 (Tax for Certain Children Who Have Unearned Income)
Enter child and parent information
Fill in the child's name, Social Security number, and filing status. Enter the parent's name, SSN, and filing status. If the parents are married filing jointly, use the joint return information.
Calculate the child's net unearned income
Enter the child's unearned income (interest, dividends, capital gains) and subtract the allowed amounts (standard deduction for unearned income plus the greater of the child's itemized deductions or the additional standard deduction amount). The result is the child's net unearned income subject to the kiddie tax.
Determine the parent's taxable income and tax rate
Enter the parent's taxable income from their tax return. Add the child's net unearned income to the parent's taxable income to determine the marginal rate that applies to the child's unearned income.
Calculate the kiddie tax
Compute the tax on the combined amount using the parent's tax rates, then subtract the tax the parent would owe without the child's income. The difference is the kiddie tax, which is added to the child's tax return.
About Form 8615 (Tax for Certain Children Who Have Unearned Income)
Who needs this form
Children under age 19 (or under age 24 if a full-time student) who have unearned income above the annual threshold and who are required to file a tax return. The child must have at least one living parent at the end of the tax year and must not file a joint return.
Where to submit
Attach Form 8615 to the child's Form 1040 or 1040-NR. The form is filed with the child's own tax return, not the parent's return.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing Form 8615 when the child's unearned income exceeds the threshold, even if the parent's tax rate is lower
- Using the wrong parent's tax information when parents are divorced or separated (the form requires the custodial parent's data)
- Confusing Form 8615 with Form 8814 (which allows parents to report the child's income on their own return instead)
- Not including all sources of unearned income such as capital gain distributions from mutual funds
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Can I report my child's income on my own tax return instead of filing Form 8615?
In some cases, yes. If the child's only income is interest and dividends totaling between the filing threshold and $12,500, the parent may elect to include the child's income on their own return using Form 8814 instead of having the child file a separate return with Form 8615. However, this election may result in a higher tax because it increases the parent's AGI, potentially affecting other deductions and credits.
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