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Amend My Return

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Amend My Return

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