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Forma 1040

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Forma 1040

Forma 1040 Index A Abroad, citizens living, filing requirements, U. Forma 1040 S. Forma 1040 Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Forma 1040 , Temporary absences. Forma 1040 , Temporary absences. Forma 1040 Accounting periods, joint returns, Accounting period. Forma 1040 Adopted child, Exception for adopted child. Forma 1040 , Adopted child. Forma 1040 , Adopted child. Forma 1040 Taxpayer identification number, Taxpayer identification numbers for adoptees. Forma 1040 Age Filing status determination, Age. Forma 1040 Gross income and filing requirements (Table 1), Table 1. Forma 1040 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Forma 1040 Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Forma 1040 (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Forma 1040 American citizens abroad, U. Forma 1040 S. Forma 1040 Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Forma 1040 Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Forma 1040 Dependency allotments, Armed Forces dependency allotments. Forma 1040 GI Bill benefits, Tuition payments and allowances under the GI Bill. Forma 1040 Military quarters allotments, Tax-exempt military quarters allowances. Forma 1040 Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Forma 1040 B Birth of child, Death or birth. Forma 1040 Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Forma 1040 S. Forma 1040 citizen or resident alien. Forma 1040 , Citizen or Resident Test, Child in Canada or Mexico. Forma 1040 Capital expenses, Capital expenses. Forma 1040 Child born alive, Child born alive. Forma 1040 Child care expenses, Child care expenses. Forma 1040 Child custody, Custodial parent and noncustodial parent. Forma 1040 Child support under pre-1985 agreement, Child support under pre-1985 agreement. Forma 1040 Child tax credit, Child tax credit. Forma 1040 Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Forma 1040 , Death or birth. Forma 1040 Claiming parent, when child is head of household, Special rule for parent. Forma 1040 Custody of, Custodial parent and noncustodial parent. Forma 1040 Death of child, Death or birth. Forma 1040 , Death or birth. Forma 1040 Dividends of, Unearned income. Forma 1040 Filing requirements as dependents (Table 2), Table 2. Forma 1040 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Forma 1040 2013 Filing Requirements for Dependents , Unearned income. Forma 1040 Kidnapped, Kidnapped child. Forma 1040 , Kidnapped child. Forma 1040 Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Forma 1040 Church employees, filing requirements (Table 3), Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Forma 1040 S. Forma 1040 , filing requirements, U. Forma 1040 S. Forma 1040 Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Forma 1040 Community property states, Community property states. Forma 1040 Cousin, Cousin. Forma 1040 Custody of child, Custodial parent and noncustodial parent. Forma 1040 D Death Of child, Death or birth of child. Forma 1040 Of dependent, Death or birth. Forma 1040 , Death or birth. Forma 1040 Of spouse, Spouse died during the year. Forma 1040 , Spouse died. Forma 1040 , Spouse died before signing. Forma 1040 , Death of spouse. Forma 1040 Decedents, Spouse died during the year. Forma 1040 , Decedent's final return. Forma 1040 (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Forma 1040 Born and died within year, Born and died in 2013. Forma 1040 Child's earnings, Child's earnings. Forma 1040 Death of, Death or birth. Forma 1040 Earned income, Earned income. Forma 1040 Exemption for, Exemptions for Dependents Filing requirements, Table 2. Forma 1040 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Forma 1040 Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Forma 1040 Disabled Child, Permanently and totally disabled. Forma 1040 Dependent, Disabled dependent working at sheltered workshop. Forma 1040 Divorced parents, Children of divorced or separated parents (or parents who live apart). Forma 1040 Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Forma 1040 Filing status, Divorced persons. Forma 1040 , Divorce and remarriage. Forma 1040 , Divorced persons. Forma 1040 Joint returns, responsibility for, Divorced taxpayer. Forma 1040 Personal exemption, Divorced or separated spouse. Forma 1040 Domestic help, no exemption for, Housekeepers, maids, or servants. Forma 1040 Dual-status taxpayers Exemptions, Dual-status taxpayers. Forma 1040 Joint returns not available, Nonresident alien or dual-status alien. Forma 1040 E Earned income Defined for purposes of standard deduction, Earned income defined. Forma 1040 Dependent filing requirements (Table 2), Table 2. Forma 1040 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Forma 1040 Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Forma 1040 Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Forma 1040 Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Forma 1040 Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Forma 1040 Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Forma 1040 Determination of, Filing status. Forma 1040 , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Forma 1040 , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Forma 1040 ). Forma 1040 Foreign employment, filing requirements, U. Forma 1040 S. Forma 1040 Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Forma 1040 Form 1040 Personal exemption, Form 1040 filers. Forma 1040 Social security numbers, Social Security Numbers for Dependents Use of, How to file. Forma 1040 , How to file. Forma 1040 , How to file. Forma 1040 Form 1040A Personal exemption, Form 1040A filers. Forma 1040 Social security numbers, Social Security Numbers for Dependents Use of, How to file. Forma 1040 , How to file. Forma 1040 , How to file. Forma 1040 Form 1040EZ Personal exemption, Form 1040EZ filers. Forma 1040 Use of, How to file. Forma 1040 , How to file. Forma 1040 Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Forma 1040 Standard deduction, change to itemized deductions, Changing your mind. Forma 1040 Form 1099-B, Form 1099-B received. Forma 1040 Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Forma 1040 Form 8857, innocent spouse relief, Relief from joint responsibility. Forma 1040 Form SS-5, social security number request, No SSN. Forma 1040 Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Forma 1040 Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Forma 1040 Foster care payments and expenses, Foster care payments and expenses. Forma 1040 , Foster care. Forma 1040 Foster child, Foster child. Forma 1040 , Foster care payments and expenses. Forma 1040 , Foster child. Forma 1040 , Foster care. Forma 1040 Free tax services, Free help with your tax return. Forma 1040 Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Forma 1040 Gross income Defined, Gross income. Forma 1040 Filing requirements (Table 1), Table 1. Forma 1040 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Forma 1040 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Forma 1040 Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Forma 1040 Exemption for spouse, Head of household. Forma 1040 Filing requirements (Table 1), Table 1. Forma 1040 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Forma 1040 Help (see Tax help) Home Aged, home for, Home for the aged. Forma 1040 Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Forma 1040 I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Forma 1040 Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Forma 1040 Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Forma 1040 Innocent spouse relief, Relief from joint responsibility. Forma 1040 Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Forma 1040 IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Forma 1040 Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Forma 1040 When to itemize, When to itemize. Forma 1040 ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Forma 1040 J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Forma 1040 Dependents on, Joint return. Forma 1040 Personal exemption, Joint return. Forma 1040 K Kidnapped children Qualifying child, Kidnapped child. Forma 1040 Qualifying relative, Kidnapped child. Forma 1040 Widow(er) with dependent child, Death or birth. Forma 1040 L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Forma 1040 Local law violated, Local law violated. Forma 1040 Lodging, Lodging. Forma 1040 Losses, rental real estate, Rental activity losses. Forma 1040 M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Forma 1040 Exemption for spouse, Separate return. Forma 1040 Itemized deductions, Married persons who filed separate returns. Forma 1040 Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Forma 1040 Filing status, Married persons. Forma 1040 Medical insurance premiums, Medical insurance premiums. Forma 1040 Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Forma 1040 S. Forma 1040 citizen or resident alien. Forma 1040 , Citizen or Resident Test, Child in Canada or Mexico. Forma 1040 Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Forma 1040 S. Forma 1040 national. Forma 1040 Nonresident aliens, Nonresident aliens. Forma 1040 Dependents, Taxpayer identification numbers for aliens. Forma 1040 Exemptions, Nonresident aliens. Forma 1040 Joint return, Nonresident alien or dual-status alien. Forma 1040 Spouse, Nonresident alien spouse. Forma 1040 Taxpayer identification number, Taxpayer identification numbers for aliens. Forma 1040 O Overseas taxpayers, U. Forma 1040 S. Forma 1040 Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Forma 1040 Parents who never married, Parents who never married. Forma 1040 Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Forma 1040 Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Forma 1040 Rental losses, Rental activity losses. Forma 1040 Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Forma 1040 Scholarships, Earned income. Forma 1040 , Scholarships. Forma 1040 , Gross income defined. Forma 1040 , Do Not Include in Total Support , Earned income defined. Forma 1040 Self-employed persons Filing requirements (Table 3), Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Forma 1040 Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Forma 1040 Separated taxpayers Filing status, Considered married. Forma 1040 , Married persons living apart. Forma 1040 Living apart but not legally separated, Considered married. Forma 1040 Personal exemption, Divorced or separated spouse. Forma 1040 Signatures, joint returns, Signing a joint return. Forma 1040 Single taxpayers Filing status, Unmarried persons. Forma 1040 , Single Gross income filing requirements (Table 1), Table 1. Forma 1040 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Forma 1040 Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Forma 1040 Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Forma 1040 , Spouse died before signing. Forma 1040 , Death of spouse. Forma 1040 Dual-status alien spouse, Nonresident alien or dual-status alien. Forma 1040 Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Forma 1040 Nonresident alien, Nonresident alien spouse. Forma 1040 Signing joint returns, Signing a joint return. Forma 1040 Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Forma 1040 Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Forma 1040 Stillborn child, Stillborn child. Forma 1040 Students Defined, Student defined. Forma 1040 Foreign, Foreign students' place of residence. Forma 1040 Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Forma 1040 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Forma 1040 Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Forma 1040 , Death or birth. Forma 1040 T Tables and figures, Keeping Up a Home, Worksheet 2. Forma 1040 Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Forma 1040 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Forma 1040 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Forma 1040 Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Forma 1040 , Temporary absences. Forma 1040 Tiebreaker rules, Tiebreaker rules. Forma 1040 Tips, reporting of (Table 3), Table 3. Forma 1040 Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Forma 1040 U U. Forma 1040 S. Forma 1040 citizen or resident, Citizen or Resident Test U. Forma 1040 S. Forma 1040 citizens filing abroad, filing requirements Filing requirements, U. Forma 1040 S. Forma 1040 Citizens or Resident Aliens Living Abroad U. Forma 1040 S. Forma 1040 national, U. Forma 1040 S. Forma 1040 national. Forma 1040 U. Forma 1040 S. Forma 1040 possessions, income from, Individuals With Income From U. Forma 1040 S. Forma 1040 Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Forma 1040 ). Forma 1040 What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Forma 1040 Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Forma 1040 Worksheet for Determining Support Prev  Up     Home   More Online Publications
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The Forma 1040

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