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Filing An Ammended Return

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Filing An Ammended Return

Filing an ammended return Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Filing an ammended return irs. Filing an ammended return gov/pub80. Filing an ammended return What's New Social security and Medicare tax for 2014. Filing an ammended return  The social security tax rate is 6. Filing an ammended return 2% each for the employee and employer, unchanged from 2013. Filing an ammended return The social security wage base limit is $117,000. Filing an ammended return The Medicare tax rate is 1. Filing an ammended return 45% each for the employee and employer, unchanged from 2013. Filing an ammended return There is no wage base limit for Medicare tax. Filing an ammended return Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Filing an ammended return Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Filing an ammended return Change of responsible party. Filing an ammended return . Filing an ammended return  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Filing an ammended return Form 8822-B must be filed within 60 days of the change. Filing an ammended return If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Filing an ammended return For a definition of “responsible party”, see the Form 8822-B instructions. Filing an ammended return Same-sex marriage. Filing an ammended return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing an ammended return For more information, see Revenue Ruling 2013-17, 2013-38 I. Filing an ammended return R. Filing an ammended return B. Filing an ammended return 201, available at www. Filing an ammended return irs. Filing an ammended return gov/irb/2013-38_IRB/ar07. Filing an ammended return html. Filing an ammended return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Filing an ammended return Notice 2013-61, 2013-44 I. Filing an ammended return R. Filing an ammended return B. Filing an ammended return 432, is available at www. Filing an ammended return irs. Filing an ammended return gov/irb/2013-44_IRB/ar10. Filing an ammended return html. Filing an ammended return Reminders Additional Medicare Tax withholding. Filing an ammended return  In addition to withholding Medicare tax at 1. Filing an ammended return 45%, you must withhold a 0. Filing an ammended return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing an ammended return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing an ammended return Additional Medicare Tax is only imposed on the employee. Filing an ammended return There is no employer share of Additional Medicare Tax. Filing an ammended return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing an ammended return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Filing an ammended return For more information on Additional Medicare Tax, visit IRS. Filing an ammended return gov and enter “Additional Medicare Tax” in the search box. Filing an ammended return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Filing an ammended return  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Filing an ammended return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Filing an ammended return For more information, visit IRS. Filing an ammended return gov and enter “work opportunity tax credit” in the search box. Filing an ammended return Outsourcing payroll duties. Filing an ammended return  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Filing an ammended return The employer remains responsible if the third party fails to perform any required action. Filing an ammended return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Filing an ammended return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Filing an ammended return Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Filing an ammended return  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Filing an ammended return For more information, see Announcement 2012-43, 2012-51 I. Filing an ammended return R. Filing an ammended return B. Filing an ammended return 723, available at www. Filing an ammended return irs. Filing an ammended return gov/irb/2012-51_IRB/ar15. Filing an ammended return html. Filing an ammended return CNMI government employees now subject to social security and Medicare taxes. Filing an ammended return  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Filing an ammended return COBRA premium assistance credit. Filing an ammended return  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Filing an ammended return See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Filing an ammended return You can get Publication 15 (Circular E) at IRS. Filing an ammended return gov. Filing an ammended return You must receive written notice from the IRS to file Form 944. Filing an ammended return  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Filing an ammended return You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Filing an ammended return For more information on requesting to file Form 944 visit IRS. Filing an ammended return gov and enter “file employment taxes annually” in the search box. Filing an ammended return Federal employers in the CNMI. Filing an ammended return  The U. Filing an ammended return S. Filing an ammended return Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Filing an ammended return Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Filing an ammended return Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Filing an ammended return For questions, contact the CNMI Division of Revenue and Taxation. Filing an ammended return Change of address. Filing an ammended return  Use Form 8822-B to notify the IRS of an address change. Filing an ammended return Do not mail Form 8822-B with your employment tax return. Filing an ammended return Federal tax deposits must be made by electronic funds transfer. Filing an ammended return  You must use electronic funds transfer to make all federal tax deposits. Filing an ammended return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing an ammended return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Filing an ammended return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing an ammended return EFTPS is a free service provided by the Department of Treasury. Filing an ammended return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing an ammended return For more information on making federal tax deposits, see How To Deposit in section 8. Filing an ammended return For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Filing an ammended return eftps. Filing an ammended return gov or call 1-800-555-4477 (U. Filing an ammended return S. Filing an ammended return Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Filing an ammended return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Filing an ammended return Electronic filing and payment. Filing an ammended return  Using electronic options can make filing a return and paying your federal tax easier. Filing an ammended return Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Filing an ammended return You can use IRS e-file to file certain returns. Filing an ammended return If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Filing an ammended return Do not use EFW to pay taxes that are required to be deposited. Filing an ammended return Visit the IRS website at www. Filing an ammended return irs. Filing an ammended return gov/efile for more information on filing electronically. Filing an ammended return For more information on paying your taxes using EFW, visit the IRS website at www. Filing an ammended return irs. Filing an ammended return gov/e-pay. Filing an ammended return A fee may be charged to file electronically. Filing an ammended return For EFTPS, visit www. Filing an ammended return eftps. Filing an ammended return gov or call EFTPS Customer Service at 1-800-555-4477 (U. Filing an ammended return S. Filing an ammended return Virgin Islands only) or 303-967-5916 (toll call). Filing an ammended return For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Filing an ammended return socialsecurity. Filing an ammended return gov/employer. Filing an ammended return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Filing an ammended return If a valid EIN is not provided, the return or payment will not be processed. Filing an ammended return This may result in penalties and delays in processing your return or payment. Filing an ammended return Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Filing an ammended return  Employers in American Samoa, the CNMI, Guam, and the U. Filing an ammended return S. Filing an ammended return Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Filing an ammended return Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Filing an ammended return For more information, visit Social Security Administration's SSA website at www. Filing an ammended return ssa. Filing an ammended return gov/bso/bsowelcome. Filing an ammended return htm. Filing an ammended return Credit or debit card payments. Filing an ammended return  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Filing an ammended return irs. Filing an ammended return gov/e-pay. Filing an ammended return However, do not use credit or debit cards to make federal tax deposits. Filing an ammended return Hiring new employees. Filing an ammended return  Record the number and name from each new employee's social security card. Filing an ammended return An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Filing an ammended return See section 3. Filing an ammended return Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Filing an ammended return  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Filing an ammended return For more information, see the Instructions for Schedule D (Form 941). Filing an ammended return Apply for an employer identification number (EIN) online. Filing an ammended return  You can apply for an EIN online by visiting IRS. Filing an ammended return gov and clicking on the Apply for an EIN Online link under Tools. Filing an ammended return Dishonored payments. Filing an ammended return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Filing an ammended return The penalty is $25 or 2% of the payment, whichever is more. Filing an ammended return However, the penalty on dishonored payments of $24. Filing an ammended return 99 or less is an amount equal to the payment. Filing an ammended return For example, a dishonored payment of $18 is charged a penalty of $18. Filing an ammended return Private delivery services. Filing an ammended return  You can use certain private delivery services designated by the IRS to send tax returns or payments. Filing an ammended return The list includes only the following: DHL Express (DHL): DHL Same Day Service. Filing an ammended return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Filing an ammended return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing an ammended return M. Filing an ammended return , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing an ammended return For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filing an ammended return gov and enter “private delivery service” in the search box. Filing an ammended return Your private delivery service can tell you how to get written proof of the mailing date. Filing an ammended return Private delivery services cannot deliver items to P. Filing an ammended return O. Filing an ammended return boxes. Filing an ammended return You must use the U. Filing an ammended return S. Filing an ammended return Postal Service to mail any item to an IRS P. Filing an ammended return O. Filing an ammended return box address. Filing an ammended return Recordkeeping. Filing an ammended return  Keep all records of employment taxes for 4 years. Filing an ammended return These should be available for IRS review. Filing an ammended return There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Filing an ammended return Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Filing an ammended return See Farm Crew Leaders in section 2. Filing an ammended return Disregarded entities and qualified subchapter S subsidiaries (QSubs). Filing an ammended return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Filing an ammended return Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Filing an ammended return See Regulations sections 1. Filing an ammended return 1361-4(a)(7) and 301. Filing an ammended return 7701-2(c)(2)(iv). Filing an ammended return Photographs of missing children. Filing an ammended return  The IRS is a proud partner with the National Center for Missing and Exploited Children. Filing an ammended return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing an ammended return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing an ammended return Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Filing an ammended return A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Filing an ammended return However, a statewide legal holiday does not delay the due date of federal tax deposits. Filing an ammended return See Deposits on Business Days Only in section 8. Filing an ammended return For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Filing an ammended return S. Filing an ammended return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Filing an ammended return See Private delivery services under Reminders. Filing an ammended return The following are important dates and responsibilities. Filing an ammended return Also see Publication 509, Tax Calendars. Filing an ammended return By January 31. Filing an ammended return   Furnish wage and tax statements to employees. Filing an ammended return Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Filing an ammended return See section 10 for more information. Filing an ammended return File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Filing an ammended return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Filing an ammended return U. Filing an ammended return S. Filing an ammended return Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Filing an ammended return Pay or deposit (if more than $500) any balance of the tax due. Filing an ammended return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Filing an ammended return File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Filing an ammended return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Filing an ammended return By February 28. Filing an ammended return  File paper wage and tax statements with the Social Security Administration (SSA). Filing an ammended return File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Filing an ammended return For electronically filed returns, see By March 31 next. Filing an ammended return By March 31. Filing an ammended return  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Filing an ammended return Visit the SSA's Reporting Instructions & Information webpage at www. Filing an ammended return socialsecurity. Filing an ammended return gov/employer for more information. Filing an ammended return By April 30, July 31, October 31, and January 31. Filing an ammended return  File Form 941-SS with the IRS. Filing an ammended return If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Filing an ammended return Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Filing an ammended return Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Filing an ammended return If $500 or less, carry it over to the next quarter. Filing an ammended return See section 11 for more information. Filing an ammended return Prev  Up  Next   Home   More Online Publications
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Diploma Mills

If you're ever tempted by an e-mail or ad claiming you can "earn a degree based on life experience," don't fall for it. Any company that offers degrees for a flat fee and requires little course work is a diploma mill. If your school is not recognized as an accredited institution by the Secretary of Education, you may not be able to receive financial aid and employers won't recognize it. You can check on a school's accreditation by contacting the Department of Education or search the Council for Higher Education Accreditation's database.

Beware: Scholarship and Financial Aid Scams

Scholarships and financial aid do not require upfront fees. While there are legitimate companies who will help guide you through the financial aid and college application process for a fee, disreputable companies may ask you for money up-front and provide nothing in return. Red flags to watch out for include the following:

  • A "money-back guarantee" to secure a scholarship. Don't believe it. Unscrupulous companies attach conditions that make it impossible to get the refund.
  • "Secret scholarships." If a company claims to have inside knowledge of scholarship money, they're lying. Information on scholarships is available freely to the public. Ask you librarian or school counselor.
  • Telling students they've been selected as "finalists" for awards. If they ask for an up-front fee, head for the nearest exit.
  • Asking for a student's checking account to "confirm eligibility." If they want bank account information or your credit card number to confirm or reserve a scholarship, it's a scam.
  • Quoting a relatively small "monthly" or "weekly" fee. Then asking for authorization to debit your checking account for an unspecified length of time. Ongoing fees are a sure sign of a scam.
  • Unsolicited offers. Whether it's an e-mail, phone call, or it arrived in your mailbox, if you didn't request the information, ignore the offer.

The Filing An Ammended Return

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