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Amend Federal Tax Return 2011

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Amend Federal Tax Return 2011

Amend federal tax return 2011 Publication 584SP - Additional Material Table of Contents This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Pasillo de Entrada (Entrance Hall) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Sala de Estar (Living Room) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Comedor (Dining Room) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Cocina (Kitchen) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Cuarto de Trabajo (Den) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Dormitorios (Bedrooms) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Baños (Bathrooms) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Cuarto de Recreación/Juegos (Recreation Room) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Lavadero y Sótano (Laundry and Basement) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Garaje (Garage) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Equipo Deportivo (Sporting Equipment) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Ropa de Hombres (Men's Clothing) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Ropa de Mujeres (Women's Clothing) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Ropa de Niños (Children's Clothing) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Joyería (Jewelry) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Enseres Eléctricos (Electrical Appliances) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Artículos de Hilo (Linens) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Artículos Misceláneos (Miscellaneous) This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 vehículos motorizados This image is too large to be displayed in the current screen. Amend federal tax return 2011 Please click the link to view the image. Amend federal tax return 2011 Hogar (Excluyendo su contenido) Hoja de Trabajo A. Amend federal tax return 2011 Costo u Otra Base (Ajustada) Precaución:Vea Instrucciones de la Hoja de Trabajo A antes de usar esta hoja de trabajo. Amend federal tax return 2011         (a) Parte Personal (b) Parte Comercial/de Alquiler 1. Amend federal tax return 2011   Anote el precio de compra de la vivienda dañada o destruida. Amend federal tax return 2011 (Si usted presentó el Formulario 2119 cuando en un principio adquirió dicha vivienda para aplazar ganancias provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997, anote la base ajustada de la vivienda nueva, usando la cantidad que aparece en dicho Formulario 2119). Amend federal tax return 2011 1. Amend federal tax return 2011     2. Amend federal tax return 2011   Puntos pagados por el vendedor para una vivienda comprada después de 1990. Amend federal tax return 2011 No incluya puntos pagados por el vendedor que ya restó para llegar a la cantidad anotada en la línea 1 2. Amend federal tax return 2011     3. Amend federal tax return 2011   Reste la línea 2 de la línea 1 3. Amend federal tax return 2011     4. Amend federal tax return 2011   Cargos por liquidación o costos de cierre. Amend federal tax return 2011 (Vea Settlement Costs (Costos de Liquidación) en la Publicación 551, en inglés). Amend federal tax return 2011 Si la línea 1 incluye la base ajustada de la vivienda nueva del Formulario 2119, ignore las líneas 4a a la 4g y 5; para entonces pasar a la línea 6. Amend federal tax return 2011         a. Amend federal tax return 2011 Honorarios por estudios de escritura 4a. Amend federal tax return 2011       b. Amend federal tax return 2011 Honorarios legales (incluyendo honorarios por trámites relacionados con la escritura y la preparación de documentos) 4b. Amend federal tax return 2011       c. Amend federal tax return 2011 Estudios topográficos 4c. Amend federal tax return 2011       d. Amend federal tax return 2011 Seguro de escritura de propietario 4d. Amend federal tax return 2011       e. Amend federal tax return 2011 Impuestos de traspaso o de sello 4e. Amend federal tax return 2011       f. Amend federal tax return 2011 Cantidades que el vendedor adeudaba y que usted acordó pagar (impuestos atrasados o intereses, costos de registro o cargos hipotecarios y comisiones sobre las ventas) 4f. Amend federal tax return 2011       g. Amend federal tax return 2011 Otros gastos 4g. Amend federal tax return 2011     5. Amend federal tax return 2011   Sume las líneas 4a a la 4g 5. Amend federal tax return 2011     6. Amend federal tax return 2011   Costo de ampliaciones y mejoras. Amend federal tax return 2011 (Vea Increases to Basis (Aumentos en la Base) en la Publicación 551, en inglés). Amend federal tax return 2011 No incluya ninguna de las ampliaciones o mejoras incluidas en la línea 1 6. Amend federal tax return 2011     7. Amend federal tax return 2011   Tasaciones tributarias especiales pagadas por concepto de mejoras locales, tales como calles y aceras o banquetas 7. Amend federal tax return 2011     8. Amend federal tax return 2011   Otros aumentos en la base 8. Amend federal tax return 2011     9. Amend federal tax return 2011   Sume las líneas 3, 5, 6, 7 y 8 9. Amend federal tax return 2011     10. Amend federal tax return 2011   Depreciación (permitida o permisible) relacionada con el uso comercial o alquiler de la vivienda 10. Amend federal tax return 2011 0   11. Amend federal tax return 2011   Otras disminuciones en la base (Vea Decreases to Basis (Disminuciones en la Base) en la Publicación 551, en inglés). Amend federal tax return 2011 11. Amend federal tax return 2011     12. Amend federal tax return 2011   Sume las líneas 10 y 11 12. Amend federal tax return 2011     13. Amend federal tax return 2011   Costo u otra base (ajustada) de la vivienda dañada o destruida. Amend federal tax return 2011 Reste la línea 12 de la línea 9. Amend federal tax return 2011 Anote dicha cantidad aquí y en la línea 2 del Anexo 20 13. Amend federal tax return 2011     Instrucciones para la Hoja de Trabajo A. Amend federal tax return 2011 Si usted usa la Hoja de Trabajo A para calcular el costo u otra base (ajustada) de su vivienda, siga estas instrucciones. Amend federal tax return 2011 NO utilice esta hoja de trabajo para determinar el costo de su base si adquirió interés de su vivienda por un difunto que falleció en 2010 y el albacea de su caudal hereditario presentó el Formulario 8939. Amend federal tax return 2011 SI. Amend federal tax return 2011 . Amend federal tax return 2011 . Amend federal tax return 2011   ENTONCES. Amend federal tax return 2011 . Amend federal tax return 2011 . Amend federal tax return 2011 usted heredó su vivienda de un difunto que falleció antes o depués del 2010, o de un difunto que falleció en el 2010 pero la albacea de su caudal hereditario no presentó el Formulario 8939. Amend federal tax return 2011 1 omita las líneas 1 a la 4 de la hoja de trabajo. Amend federal tax return 2011 2 encuentre su base utilizando las reglas bajo Inherited Property (Bienes Heredados) en la Publicación 551, en inglés. Amend federal tax return 2011 Anote esta cantidad en la línea 5 de la hoja de trabajo. Amend federal tax return 2011 3 llene las líneas 6 a la 13 de la hoja de trabajo. Amend federal tax return 2011 usted recibió su vivienda como un regalo (donación) 1 lea Property Received as Gift (Bienes Recibidos como Regalo (Donación)) en la Publicación 551, en inglés, y anote en las líneas 1 y 3 de la hoja de trabajo la base ajustada del donante o el valor justo de mercado de la vivienda en el momento del regalo (donación), lo que proceda. Amend federal tax return 2011 2 si usted puede sumar algún impuesto federal sobre donaciones a su base, anote esa cantidad en la línea 5 de la hoja de trabajo. Amend federal tax return 2011 3 llene el resto de la hoja de trabajo. Amend federal tax return 2011 usted recibió su vivienda como un canje por otra propiedad 1 anote en la línea 1 de la hoja de trabajo el valor justo de mercado de la otra propiedad al tiempo del canje. Amend federal tax return 2011 (Pero si usted recibió su vivienda como un canje por su vivienda anterior antes del 7 de mayo de 1997, y tuvo una ganancia en que el canje se aplazó utilizando el Formulario 2119, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Amend federal tax return 2011 2 llene el resto de la hoja de trabajo. Amend federal tax return 2011 usted construyó su vivienda 1 sume el precio de compra del terreno y el costo de la construcción de la vivienda. Amend federal tax return 2011 Anote ese total en la línea 1 de la hoja de trabajo. Amend federal tax return 2011 (Sin embargo, si usted presentó un Formulario 2119 para aplazar ganancias en la venta de una vivienda anterior antes del 7 de mayo de 1997, anote en la línea 1 de la hoja de trabajo la base ajustada de la vivienda nueva que aparece en dicho formulario). Amend federal tax return 2011 2 llene el resto de la hoja de trabajo. Amend federal tax return 2011 usted recibió su vivienda de su cónyuge después del 18 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Amend federal tax return 2011 2 anote en la línea 5 de la hoja de trabajo el costo u otra base (ajustada) de su cónyuge en la vivienda justo antes de que usted la haya recibido. Amend federal tax return 2011 3 llene las líneas 6 a la 13 de la hoja de trabajo, haciendo ajustes a la base solamente por acontecimientos después del traspaso. Amend federal tax return 2011 usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma después del 18 de julio de 1984     llene una hoja de trabajo, haciendo los ajustes a la base por acontecimientos tanto antes como después del traspaso. Amend federal tax return 2011   usted recibió su vivienda de su cónyuge antes del 19 de julio de 1984 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Amend federal tax return 2011 2 anote en la línea 5 de la hoja de trabajo el valor justo de mercado de la vivienda cuando usted la recibió. Amend federal tax return 2011 3 llene las líneas 6 a la 13 de la hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Amend federal tax return 2011 usted fue dueño de una vivienda conjuntamente con su cónyuge, el cual le traspasó su participación en la misma antes del 19 de julio de 1984 1 llene una hoja de trabajo, las líneas 1 a la 13, ajustando la base solamente por acontecimientos antes del traspaso. Amend federal tax return 2011 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Amend federal tax return 2011 5 para obtener la base ajustada de la mitad de su participación a la hora del traspaso. Amend federal tax return 2011 3 multiplique el valor justo de mercado de la vivienda a la hora del traspaso por 0. Amend federal tax return 2011 5. Amend federal tax return 2011 Generalmente, el resultado corresponde a la base de la mitad de la participación de su cónyuge. Amend federal tax return 2011 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Amend federal tax return 2011 5 complete el resto de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del traspaso. Amend federal tax return 2011 usted fue dueño de su vivienda conjuntamente con alguien (aparte de cónyuges que presenten una declaración conjunta) 1 llene las líneas 1 a la 13 de la hoja de trabajo. Amend federal tax return 2011 2 multiplique la cantidad de la línea 13 para obtener la base ajustada suya por el porcentaje de su parte de su participación de la vivienda. Amend federal tax return 2011 Instrucciones para la Hoja de Trabajo A. Amend federal tax return 2011 (Continuación) SI. Amend federal tax return 2011 . Amend federal tax return 2011 . Amend federal tax return 2011   ENTONCES. Amend federal tax return 2011 . Amend federal tax return 2011 . Amend federal tax return 2011 usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito 1 llene una hoja de trabajo, las líneas 1 a la 13, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento de su cónyuge. Amend federal tax return 2011 2 multiplique la cantidad de la línea 13 de esa hoja de trabajo por 0. Amend federal tax return 2011 5 para obtener la base ajustada de la mitad de su participación a la fecha del fallecimiento. Amend federal tax return 2011 3 calcule la base de la mitad de la participación de su cónyuge. Amend federal tax return 2011 Esto corresponde a la mitad del valor justo de mercado en la fecha del fallecimiento (o la valoración alternativa usada posteriormente para propósitos de los impuestos de sucesiones o caudales hereditarios). Amend federal tax return 2011 (La base de su mitad seguirá siendo la mitad de la base ajustada determinada en el paso 2). Amend federal tax return 2011 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Amend federal tax return 2011 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Amend federal tax return 2011 usted fue dueño de su vivienda conjuntamente con su cónyuge que falleció antes de 2010 y antes de un hecho fortuito y, su vivienda permanente está en un estado donde rigen las leyes de la comunidad de bienes matrimoniales 1 ignore las líneas 1 a la 4 de la hoja de trabajo. Amend federal tax return 2011 2 anote la cantidad de su base en la línea 5 de la hoja de trabajo. Amend federal tax return 2011 Generalmente, esto corresponde al valor justo de mercado de la vivienda al momento del fallecimiento. Amend federal tax return 2011 (No obstante, vea Community Property (Comunidad de Bienes Matrimoniales) en la Publicación 551, en inglés, para reglas especiales). Amend federal tax return 2011 3 llene el resto de la hoja de trabajo, ajustando la base solamente por acontecimientos después del fallecimiento de su cónyuge. Amend federal tax return 2011 usted fue dueño de su vivienda conjuntamente con alguien (que no sean cónyuges que presenten la declaración conjunta) que falleció antes de 2010 y antes de un hecho fortuito 1 llene las líneas 1 a la 13 de la hoja de trabajo, incluyendo ajustes a la base solamente por acontecimientos antes del fallecimiento del codueño. Amend federal tax return 2011 2 multiplique la cantidad de la línea 13 por el porcentaje de su parte de su participación de la vivienda para obtener la base ajustada suyo en la fecha del fallecimiento. Amend federal tax return 2011 3 multiplique el valor justo del mercado en la fecha del fallecimiento (o use la valuació alterna usada posteriormente para propositos de los impuestos de sucesiones o caudales hereditarios) por el porcentaje que corresponde a la participación del codueño. Amend federal tax return 2011 Ésta es la base para el interés parcial del codueño. Amend federal tax return 2011 4 sume las cantidades de los pasos 2 y 3 y anote el total en la línea 5 de una segunda hoja de trabajo. Amend federal tax return 2011 5 complete las líneas 6 a la 13 de la segunda hoja de trabajo incluyendo ajustes a la base solamente por acontecimientos después del fallecimiento del codueño. Amend federal tax return 2011 alguna vez su vivienda sufrió daños debido a un hecho fortuito anterior 1 en la línea 8 de la hoja de trabajo, anote toda cantidad que haya gastado para restaurar la vivienda a su estado original antes del hecho fortuito anterior. Amend federal tax return 2011 2 en la línea 11 anote: todo reembolso de seguros que usted haya recibido (o espera recibir) por la pérdida anterior  y toda pérdida por hecho fortuito deducible de años anteriores no cubierta por  su seguro. Amend federal tax return 2011 la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después de 1990 pero antes del 4 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor solamente si usted los dedujo como intereses hipotecarios de la vivienda en el año en que fueron pagados (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Amend federal tax return 2011 la persona que le vendió su vivienda pagó puntos sobre su préstamo y usted compró su vivienda después del 3 de abril de 1994   en la línea 2 anote los puntos pagados por el vendedor aun si usted no los dedujo (a no ser que haya utilizado los puntos pagados por el vendedor para reducir la cantidad de la línea 1). Amend federal tax return 2011 usted usó parte de la propiedad como su vivienda y parte de ella para propósitos comerciales o para generar ingresos de alquiler   usted debe asignar las anotaciones en la Hoja de Trabajo A entre la parte personal (columna (a)) y la parte comercial/de alquiler (columna (b)). Amend federal tax return 2011 no corresponde ninguno de los puntos anteriores   llene completamente la hoja de trabajo. Amend federal tax return 2011 Prev  Up  Next   Home   More Online Publications
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Tax Information for Members of the U.S. Armed Forces

For federal tax purposes, the U.S. Armed Forces includes officers and enlisted personnel in all regular and reserve units controlled by the Secretaries of Defense, the Army, Navy and Air Force. The Coast Guard is also included, but not the U.S. Merchant Marine or the American Red Cross. However, these and other support personnel may qualify for certain tax deadline extensions because of their service in a combat zone.

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Consumer Alert

June 2012

Taxpayers should be on the lookout for a new, email-based phishing scam now circulating that targets Department of Defense military members, retirees and civilian employees. The email appears to come from Defense Finance and Accounting Services and displays a .mil email address. The email states that those receiving disability compensation from the Department of Veterans Affairs (VA) may be able to obtain additional funds from the IRS. Email recipients are then asked to send various VA and IRS documents containing their personal and financial information, such as copies of VA award letters or their income tax returns, to an address in Florida.

The information on these documents is then used by the scammers to commit identity theft. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards or apply for new loans, credit cards, services or benefits in the victim’s name.

For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.


Tax Laws Affecting the Military

These tax laws provide some special benefits for active members of the U.S. Armed Forces, including those serving in combat zones.


Combat Zones


Publications

  • Publication 3, Armed Forces' Tax Guide, addresses a wide range of issues that may affect members of the military:
    • Online — browse the publication to find specific information;
    • Portable Document Format (PDF) — download a copy to read later or print select pages;
    • Hardcopy — order a paper copy by calling 1-800-829-3676. 


News Releases (IR) and Fact Sheets (FS) 

  • IR-2010-47 — Haiti Relief Workers Qualify for Combat Zone Extension; Military Personnel and Designated Civilians Have at Least 180 Days to File and Pay
  • IR-2007-46 — Free Online Tax Filing Available to Many Military Members
  • IR-2006-152 — Active Duty Reservists Get Relief on Retirement Plan Payments; Refunds of 10-Percent Tax Available Back to 2001, New Law Says
  • IR-2006-129 — New Law Expands IRA Options for Military; Many Can Still Contribute for 2004 and 2005
  • IR-2003-132 — IRS Helps Military Personnel Get New Law's Tax Breaks
  • IR-2003-63 — New Tax Scam Targets Families of Armed Forces Members
  • IR-2003-43 — Tax Assistance for Military Families; IRS.gov Page for Armed Forces
  • FS-2003-11 — Information for Taxpayers Serving in the Armed Forces
  • IR-2002-18 — Tax Relief for Troops in the Afghanistan Combat Zone.


Legal Guidance

  • Revenue Ruling 2009-11 — Differential Wage Payments to Active Duty Members of the Uniformed Services
  • Notice 2003-21 — Tax Relief for Those Involved in Operation Iraqi Freedom.
  • Notice 2002-17 — Tax Relief for Those Involved in Operation Enduring Freedom.


Related Items:

Page Last Reviewed or Updated: 04-Sep-2013

The Amend Federal Tax Return 2011

Amend federal tax return 2011 31. Amend federal tax return 2011   Tax on Unearned Income of Certain Children Table of Contents What's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Amend federal tax return 2011 Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Amend federal tax return 2011 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Amend federal tax return 2011 Figuring the Child's Tax (Form 8615, Part III) What's New Net Investment Income Tax. Amend federal tax return 2011 . Amend federal tax return 2011  For tax years beginning after December 31, 2012, a child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). Amend federal tax return 2011 NIIT is a 3. Amend federal tax return 2011 8% tax on the lesser of the net investment income or the excess of the child's modified adjusted gross income (MAGI) over the threshold amount. Amend federal tax return 2011 Use Form 8960, Net Investment Income Tax, to figure this tax. Amend federal tax return 2011 For more information on NIIT, go to www. Amend federal tax return 2011 irs. Amend federal tax return 2011 gov and enter “Net Investment Income Tax” in the search box. Amend federal tax return 2011 Introduction This chapter discusses the following two rules that may affect the tax on unearned income of certain children. Amend federal tax return 2011 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. Amend federal tax return 2011 (See Parent's Election To Report Child's Interest and Dividends , later. Amend federal tax return 2011 ) 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. Amend federal tax return 2011 (See Tax for Certain Children Who Have Unearned Income , later. Amend federal tax return 2011 ) For these rules, the term “child” includes a legally adopted child and a stepchild. Amend federal tax return 2011 These rules apply whether or not the child is a dependent. Amend federal tax return 2011 Useful Items - You may want to see: Publication 929 Tax Rules for Children and Dependents Form (and Instructions) 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. Amend federal tax return 2011 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 . Amend federal tax return 2011 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. Amend federal tax return 2011 Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Amend federal tax return 2011 Parents are married. Amend federal tax return 2011   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Amend federal tax return 2011 Parents not living together. Amend federal tax return 2011   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. Amend federal tax return 2011 If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Amend federal tax return 2011   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in chapter 2. Amend federal tax return 2011 Parents are divorced. Amend federal tax return 2011   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. Amend federal tax return 2011 Custodial parent remarried. Amend federal tax return 2011   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Amend federal tax return 2011 Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Amend federal tax return 2011 Do not use the return of the noncustodial parent. Amend federal tax return 2011   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Amend federal tax return 2011 If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Amend federal tax return 2011 Parents never married. Amend federal tax return 2011   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. Amend federal tax return 2011 If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Amend federal tax return 2011 Widowed parent remarried. Amend federal tax return 2011   If a widow or widower remarries, the new spouse is treated as the child's other parent. Amend federal tax return 2011 The rules explained earlier under Custodial parent remarried apply. Amend federal tax return 2011 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. Amend federal tax return 2011 If you do, your child will not have to file a return. Amend federal tax return 2011 You can make this election only if all the following conditions are met. Amend federal tax return 2011 Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Amend federal tax return 2011 Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Amend federal tax return 2011 The child's gross income was less than $10,000. Amend federal tax return 2011 The child is required to file a return unless you make this election. Amend federal tax return 2011 The child does not file a joint return for the year. Amend federal tax return 2011 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. Amend federal tax return 2011 No federal income tax was taken out of your child's income under the backup withholding rules. Amend federal tax return 2011 You are the parent whose return must be used when applying the special tax rules for children. Amend federal tax return 2011 (See Which Parent's Return To Use , earlier. Amend federal tax return 2011 ) These conditions are also shown in Figure 31-A. Amend federal tax return 2011 Certain January 1 birthdays. Amend federal tax return 2011   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Amend federal tax return 2011 You cannot make this election for such a child unless the child was a full-time student. Amend federal tax return 2011   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Amend federal tax return 2011 You cannot make this election for such a child. Amend federal tax return 2011 Full-time student. Amend federal tax return 2011   A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. Amend federal tax return 2011 A school includes a technical, trade, or mechanical school. Amend federal tax return 2011 It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Amend federal tax return 2011 How to make the election. Amend federal tax return 2011   Make the election by attaching Form 8814 to your Form 1040. Amend federal tax return 2011 (If you make this election, you cannot file Form 1040A or Form 1040EZ. Amend federal tax return 2011 ) Attach a separate Form 8814 for each child for whom you make the election. Amend federal tax return 2011 You can make the election for one or more children and not for others. Amend federal tax return 2011 Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Amend federal tax return 2011 Rate may be higher. Amend federal tax return 2011   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. Amend federal tax return 2011 This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Amend federal tax return 2011 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. Amend federal tax return 2011 Deductions you cannot take. Amend federal tax return 2011   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. Amend federal tax return 2011 The additional standard deduction if the child is blind. Amend federal tax return 2011 The deduction for a penalty on an early withdrawal of your child's savings. Amend federal tax return 2011 Itemized deductions (such as your child's investment expenses or charitable contributions). Amend federal tax return 2011 Reduced deductions or credits. Amend federal tax return 2011   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return including the following. Amend federal tax return 2011 Deduction for contributions to a traditional individual retirement arrangement (IRA). Amend federal tax return 2011 Deduction for student loan interest. Amend federal tax return 2011 Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Amend federal tax return 2011 Credit for child and dependent care expenses. Amend federal tax return 2011 Child tax credit. Amend federal tax return 2011 Education tax credits. Amend federal tax return 2011 Earned income credit. Amend federal tax return 2011 Penalty for underpayment of estimated tax. Amend federal tax return 2011   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. Amend federal tax return 2011 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. Amend federal tax return 2011 See chapter 4 for more information. Amend federal tax return 2011 Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Amend federal tax return 2011 Only the amount over $2,000 is added to your income. Amend federal tax return 2011 The amount over $2,000 is shown on Form 8814, line 6. Amend federal tax return 2011 Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Amend federal tax return 2011 Include the amount from Form 8814, line 12, on Form 1040, line 21. Amend federal tax return 2011 Enter “Form 8814” on the dotted line next to line 21. Amend federal tax return 2011 If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040, line 21. Amend federal tax return 2011 Capital gain distributions and qualified dividends. Amend federal tax return 2011   If your child's dividend income included any capital gain distributions, see Capital gain distributions under Figuring Child's Income in Publication 929, Part 2. Amend federal tax return 2011 If your child's dividend income included any qualified dividends, see Qualified dividends under Figuring Child's Income in Publication 929, Part 2. Amend federal tax return 2011 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. Amend federal tax return 2011 This tax is added to the tax figured on your income. Amend federal tax return 2011 This additional tax is the smaller of: 10% × (your child's gross income − $1,000), or $100. Amend federal tax return 2011 Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44. Amend federal tax return 2011 Check box a on Form 1040, line 44. Amend federal tax return 2011 Figure 31-A. Amend federal tax return 2011 Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Amend federal tax return 2011 Figure 31–A. Amend federal tax return 2011 Can You Include Your Child's Income On Your Tax Return? Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Amend federal tax return 2011 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. Amend federal tax return 2011 Attach the completed form to the child's Form 1040 or Form 1040A. Amend federal tax return 2011 When Form 8615 must be filed. Amend federal tax return 2011   Form 8615 must be filed for a child if all of the following statements are true. Amend federal tax return 2011 The child's investment income was more than $2,000. Amend federal tax return 2011 The child is required to file a return for 2013. Amend federal tax return 2011 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. Amend federal tax return 2011 At least one of the child's parents was alive at the end of 2013. Amend federal tax return 2011 The child does not file a joint return for 2013. Amend federal tax return 2011 These conditions are also shown in  Figure 31-B. Amend federal tax return 2011 Earned income. Amend federal tax return 2011   Earned income includes salaries, wages, tips, and other payments received for personal services performed. Amend federal tax return 2011 It does not include unearned income as defined later in this chapter. Amend federal tax return 2011 Support. Amend federal tax return 2011   Your child's support includes all amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. Amend federal tax return 2011 To figure your child's support, count support provided by you, your child, and others. Amend federal tax return 2011 However, a scholarship received by your child is not considered support if your child is a full-time student. Amend federal tax return 2011 See chapter 3 for details about support. Amend federal tax return 2011 Certain January 1 birthdays. Amend federal tax return 2011   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Amend federal tax return 2011 Figure 31-B. Amend federal tax return 2011 Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Amend federal tax return 2011 Figure 31-B. Amend federal tax return 2011 Do You Have To Use Form 8615 To Figure Your Child's Tax?    IF a child was born on. Amend federal tax return 2011 . Amend federal tax return 2011 . Amend federal tax return 2011 THEN, at the end of 2013, the child is considered to be. Amend federal tax return 2011 . Amend federal tax return 2011 . Amend federal tax return 2011 January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Amend federal tax return 2011 The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Amend federal tax return 2011  **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. Amend federal tax return 2011  ***Do not use Form 8615 for this child. Amend federal tax return 2011 Providing Parental Information (Form 8615, lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. Amend federal tax return 2011 (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Amend federal tax return 2011 ) On line C, check the box for the parent's filing status. Amend federal tax return 2011 See Which Parent's Return To Use at the beginning of this chapter for information on which parent's return information must be used on Form 8615. Amend federal tax return 2011 Parent with different tax year. Amend federal tax return 2011   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. Amend federal tax return 2011 Parent's return information not known timely. Amend federal tax return 2011   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. Amend federal tax return 2011   You can use any reasonable estimate. Amend federal tax return 2011 This includes using information from last year's return. Amend federal tax return 2011 If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Amend federal tax return 2011    When you get the correct information, file an amended return on Form 1040X, Amended U. Amend federal tax return 2011 S. Amend federal tax return 2011 Individual Income Tax Return. Amend federal tax return 2011   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. Amend federal tax return 2011 S. Amend federal tax return 2011 Individual Income Tax Return. Amend federal tax return 2011 Extensions are discussed in chapter 1. Amend federal tax return 2011 Step 1. Amend federal tax return 2011 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. Amend federal tax return 2011 To do that, use Form 8615, Part I. Amend federal tax return 2011 Line 1 (unearned income). Amend federal tax return 2011   If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. Amend federal tax return 2011 Adjusted gross income is shown on Form 1040, line 38, or Form 1040A, line 22. Amend federal tax return 2011 Form 1040EZ cannot be used if Form 8615 must be filed. Amend federal tax return 2011   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. Amend federal tax return 2011   However, if the child has: excluded any foreign earned income, deducted either a loss from self-employment, or deducted a net operating loss from another year, then use the Alternate Worksheet for Form 8615, Line 1, in Publication 929 to figure the amount to enter on Form 8615, line 1. Amend federal tax return 2011 Unearned income defined. Amend federal tax return 2011   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually done. Amend federal tax return 2011 It includes taxable interest, dividends (including capital gain distributions), capital gains, unemployment compensation, the taxable part of social security and pension payments, and certain distributions from trusts. Amend federal tax return 2011 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). Amend federal tax return 2011 Nontaxable income. Amend federal tax return 2011   For this purpose, unearned income includes only amounts the child must include in total income. Amend federal tax return 2011 Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Amend federal tax return 2011 Income from property received as a gift. Amend federal tax return 2011   A child's unearned income includes all income produced by property belonging to the child. Amend federal tax return 2011 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. Amend federal tax return 2011   A child's unearned income includes income produced by property given as a gift to the child. Amend federal tax return 2011 This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Amend federal tax return 2011 Example. Amend federal tax return 2011 Amanda Black, age 13, received the following income. Amend federal tax return 2011 Dividends — $800 Wages — $2,100 Taxable interest — $1,200 Tax-exempt interest — $100 Net capital gains — $100 The dividends were qualified dividends on stock given to her by her grandparents. Amend federal tax return 2011 Amanda's unearned income is $2,100. Amend federal tax return 2011 This is the total of the dividends ($800), taxable interest ($1,200), and net capital gains ($100). Amend federal tax return 2011 Her wages are earned (not unearned) income because they are received for work actually done. Amend federal tax return 2011 Her tax-exempt interest is not included because it is nontaxable. Amend federal tax return 2011 Trust income. Amend federal tax return 2011   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. Amend federal tax return 2011   However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income, not unearned income. Amend federal tax return 2011 Line 2 (deductions). Amend federal tax return 2011   If the child does not itemize deductions on Schedule A (Form 1040), enter $2,000 on line 2. Amend federal tax return 2011   If the child does itemize deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29, that are directly connected with the production of unearned income entered on line 1, or $2,000. Amend federal tax return 2011 Directly connected. Amend federal tax return 2011   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. Amend federal tax return 2011 These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Amend federal tax return 2011   These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Amend federal tax return 2011 Only the amount greater than 2% of the child's adjusted gross income can be deducted. Amend federal tax return 2011 See chapter 28 for more information. Amend federal tax return 2011 Example 1. Amend federal tax return 2011 Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2% limit) that are directly connected with his unearned income. Amend federal tax return 2011 His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Amend federal tax return 2011 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. Amend federal tax return 2011 Example 2. Amend federal tax return 2011 Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Amend federal tax return 2011 She has no other income. Amend federal tax return 2011 She has itemized deductions of $1,050 (net of the 2% limit) that are directly connected with the production of her unearned income. Amend federal tax return 2011 Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Amend federal tax return 2011 The amount on line 2 is $2,050. Amend federal tax return 2011 This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Amend federal tax return 2011 Line 3. Amend federal tax return 2011   Subtract line 2 from line 1 and enter the result on this line. Amend federal tax return 2011 If zero or less, do not complete the rest of the form. Amend federal tax return 2011 However, you must still attach Form 8615 to the child's tax return. Amend federal tax return 2011 Figure the tax on the child's taxable income in the normal manner. Amend federal tax return 2011 Line 4 (child's taxable income). Amend federal tax return 2011   Enter on line 4 the child's taxable income from Form 1040, line 43, or Form 1040A, line 27. Amend federal tax return 2011   However, if the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, see the Form 8615 instructions or Pub. Amend federal tax return 2011 929. Amend federal tax return 2011 Line 5 (net unearned income). Amend federal tax return 2011   A child's net unearned income cannot be more than his or her taxable income. Amend federal tax return 2011 Enter on Form 8615, line 5, the smaller of line 3 or line 4. Amend federal tax return 2011 This is the child's net unearned income. Amend federal tax return 2011   If zero or less, do not complete the rest of the form. Amend federal tax return 2011 However, you must still attach Form 8615 to the child's tax return. Amend federal tax return 2011 Figure the tax on the child's taxable income in the normal manner. Amend federal tax return 2011 Step 2. Amend federal tax return 2011 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. Amend federal tax return 2011 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. Amend federal tax return 2011 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. Amend federal tax return 2011 For example, do not refigure the medical expense deduction. Amend federal tax return 2011 Figure the tentative tax on Form 8615, lines 6 through 13. Amend federal tax return 2011 Note. Amend federal tax return 2011 If the child or parent has any capital gains or losses, get Publication 929 for help in completing Form 8615, Part II. Amend federal tax return 2011 Line 6 (parent's taxable income). Amend federal tax return 2011   Enter on line 6 the parent's taxable income from Form 1040, line 43, Form 1040A, line 27, or Form 1040EZ, line 6. Amend federal tax return 2011   If the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) was used to figure the parent's tax, enter the amount from line 3 of that worksheet instead of the parent's taxable income. Amend federal tax return 2011 Line 7 (net unearned income of other children). Amend federal tax return 2011   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. Amend federal tax return 2011 Do not include the amount from line 5 of the Form 8615 being completed. Amend federal tax return 2011 Example. Amend federal tax return 2011 Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Amend federal tax return 2011 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. Amend federal tax return 2011 Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Amend federal tax return 2011 Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Amend federal tax return 2011 Other children's information not available. Amend federal tax return 2011   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. Amend federal tax return 2011 See Parent's return information not known timely , earlier. Amend federal tax return 2011 Line 11 (tentative tax). Amend federal tax return 2011   Subtract line 10 from line 9 and enter the result on this line. Amend federal tax return 2011 This is the tentative tax. Amend federal tax return 2011   If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. Amend federal tax return 2011 Also skip the discussion for lines 12a and 12b that follows. Amend federal tax return 2011 Lines 12a and 12b (dividing the tentative tax). Amend federal tax return 2011   If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. Amend federal tax return 2011 This is done on lines 12a, 12b, and 13. Amend federal tax return 2011 Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. Amend federal tax return 2011 Divide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. Amend federal tax return 2011 Example. Amend federal tax return 2011 In the earlier example under Line 7 (net unearned income of other children), Sharon's Form 8615 shows $1,600 on line 7. Amend federal tax return 2011 The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). Amend federal tax return 2011 The decimal on line 12b is  . Amend federal tax return 2011 333, figured as follows and rounded to three places. Amend federal tax return 2011   $800 = . Amend federal tax return 2011 333     $2,400   Step 3. Amend federal tax return 2011 Figuring the Child's Tax (Form 8615, Part III) The final step in figuring a child's tax using Form 8615 is to determine the larger of: The total of: The child's share of the tentative tax based on the parent's tax rate, plus The tax on the child's taxable income in excess of net unearned income, figured at the child's tax rate, or The tax on the child's taxable income, figured at the child's tax rate. Amend federal tax return 2011 This is the child's tax. Amend federal tax return 2011 It is figured on Form 8615, lines 14 through 18. Amend federal tax return 2011 Alternative minimum tax. Amend federal tax return 2011   A child may be subject to alternative minimum tax (AMT) if he or she has certain items given preferential treatment under the tax law. Amend federal tax return 2011 See Alternative Minimum Tax (AMT) in chapter 30. Amend federal tax return 2011    For more information on who is liable for AMT and how to figure it, see Form 6251, Alternative Minimum Tax—Individuals. Amend federal tax return 2011 For information on special limits that apply to a child who files Form 6251, see Certain Children Under Age 24 in the Instructions for Form 6251. Amend federal tax return 2011 Prev  Up  Next   Home   More Online Publications