Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8615: Tax for Certain Children Who Have Unearned Income
IRS Form 8615 is used to calculate Tax for Certain Children Who Have Unearned Income. It must be filed when a child has more than $2,700 in unearned income.
Need help with Form 8615?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8615.
Start filling →Form Overview
IRS Form 8615 - Tax for Certain Children Who Have Unearned Income
IRS Form 8615 is used to calculate Tax for Certain Children Who Have Unearned Income. It must be filed when a child has more than $2,700 in unearned income.
Risk Radar
Scan points- 1Do not use Form 8615 if the parents elect to report the child’s interest and dividends on their return without checking Form 8814.
- 2Filing without evidence showing more than $2,700 of unearned income.
- 3Using the wrong parent’s taxable income when parents have different tax years.
- 4Not attaching the completed form if line 3 minus line 2 is zero or less.
- 5Omitting the child's filing status when providing required information on Form 8615.
Plain English
This form helps determine the exact federal income tax owed by children who have earned more than $2,700 from sources like interest or dividends. If this form shows the child's tax is higher than their parent's rate, it must be filed with the child’s return. This calculation ensures the correct amount of tax is assigned to the child.
Submission Date
- Filing date: 2026-01-22 16:10:50
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a child has more than $2,700 of unearned income and meets all conditions listed in Who Must File.
- Do not use Form 8615 for a child born on January 1, 2002 (age 24***) if the child had earned income that was more than half of the child's support.
- Check Form 8814 instead when a parent elects to report the child’s interest and dividends, which may prevent the child from needing to file or use Form 8615.
Form selector
Use this form or another form?
Parents are married filing jointly
Use the joint return to complete Form 8615.
✓ Ensure both parents' information is included.
Child files Form 2555 for foreign earned income
Enter line 3 of that worksheet amount on Form 8615, Line 1.
✓ Confirm the correct line from Form 2555.
Foreign Earned Income Tax Worksheet (in Instructions for Form 1040)
Child is a full-time student receiving a scholarship
A scholarship received by the child isn't considered support for determining if the child meets condition 3 under Who Must File.
✓ Verify the definition of 'full-time student'.
Child has certain items subject to AMT
Use Form 6251, Alternative Minimum Tax—Individuals, for details on potential AMT application.
✓ Note that accelerated depreciation and tax-exempt interest income are examples.
Deadline or filing window
The form must be filed by the original due date of the child's return. If the parent and child have different tax years, use the information from the parent's return for the year that ends in the child's tax year. An extension to file can be requested using Form 4868.
Checklist
What you need before filling it out
Child’s name on return
The child's official name · Form 8615, Line 1/Header
Unearned Income (Line 1)
The amount of unearned income; smaller of line 3 or line 4 if applicable · Form 8615, Part I
Threshold for Unearned Income
$2,700 · Instructions p.1 / Form 8615, Line 2
Parent’s filing status (Part C)
Single, Married filing jointly, Married filing separately, Head of household, or Qualifying surviving spouse · Form 8615, Part C
NIIT Rate
3.8% · Instructions p.2 / Form 8960
AMT Application
Certain items like accelerated depreciation and tax-exempt interest income · Instructions p.2 / Form 6251
Before you submit
- 1Ensure the child’s name shown on return is correctly entered.
- 2Verify the child's social security number is accurate.
- 3Confirm the parent’s filing status (Part C) matches the parents' actual filing situation.
- 4Enter the correct amount for Child’s Net Unearned Income on Line 1, ensuring it is not more than taxable income.
- 5If applicable, verify that Line 2 reflects $2,700 if the child did not itemize deductions.
- 6Confirm the form is attached to the child's Form 1040 or 1040-NR.
- 7Review instructions before completing the rest of the form.
How to file this form
- 1Determine if the child meets all conditions for filing Form 8615, including having over $2,700 in unearned income and being required to file a return.
- 2Enter the child’s name and social security number on the form header.
- 3Fill out Part I by entering the child's net unearned income on Line 1 (using the smaller of line 3 or line 4 if necessary), and filling in Line 2 accordingly.
- 4Complete Part C by selecting the parent’s filing status from the provided options.
- 5Calculate the tentative tax on the child's net unearned income using the parent's tax rate (as per instructions).
- 6Attach Form 8615 to the child’s primary tax return (Form 1040 or 1040-NR) before mailing.
Known limitations
- 1Form 8615 applies to children under age 18 at the end of 2025, or certain older children described elsewhere.
- 2If a child's gross income from a trade or business is entirely earned (meaning capital isn't an income-producing factor and personal services produced the income), that earned income includes any taxable distribution from a qualified disability trust.
- 3When calculating tax on line 9 of Form 8615, if line 8 does not include net capital gain or qualified dividends, the Tax Table or Tax Computation Worksheet should be used (unless Schedule J is used for the parent's return).
- 4If a child files Form 2555 and has net capital gain or qualified dividends, they must use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet to figure their tax.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. For the latest information about Form 8615 and its instructions, filers should reference IRS.gov/Form8615.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Form number — confirm the form is IRS Form 8615.
- Attachment sequence number — confirm it is No. 33.
- OMB Number — confirm it reads 1545-0074.
- Tax year coverage — confirm the tax year is 2025 (implied by instructions).
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 8615.
- 2If the child files Form 2555, they must enter the amount from Form 8615, line 18 on their Form 1040 or 1040-NR, line 4 (instead of directly on line 16).
- 3When calculating the tentative tax on Form 8615, Line 11, subtract Line 10 from Line 9.
- 4If the parent files Form 2555 and the Foreign Earned Income Tax Worksheet was used to figure the parent's tax, enter the amount from line 4 of that worksheet instead of the parent's tax from Form 1040, line 16 on Form 8615, Line 10.
Sources
- SRCInstructions p.1 — Purpose of Form 8615 is to tax unearned income over $2,700 at the parent's rate if the parent's rate is higher than the child's.
- SRCInstructions p.1 — Unearned income includes taxable interest, dividends, capital gains (including distributions), rents, royalties, pension/annuity income, and more.
- SRCInstructions p.1 — Form 8615 must be filed for a child who had more than $2,700 of unearned income AND is required to file a tax return.
- SRCInstructions p.2 — If capital isn't an income-producing factor, all gross income from the trade or business is considered earned income in that case.
- SRCInstructions p.3 — An example shows Eleanor (age 8) having $16,000 of unearned income and a $100 early withdrawal penalty.
- SRCInstructions p.7 — If Line 8 includes net capital gain or qualified dividends, the Qualified Dividends and Capital Gain Tax Worksheet must be used to figure the tax on Line 9.
- SRCInstructions p.8 — On Form 8615, Line 10, enter the parent's tax from Form 1040/1040-NR, line 16 (unless specific worksheets are used).
- SRCInstructions p.10 — If the child files Form 2555 and has net capital gain or qualified dividends, they must use the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet.
- SRCForm p.1 — Line 8 is calculated by adding Lines 5, 6, and 7 (which includes the total from other children's Form 8615, line 5).
- SRCInstructions p.10 — The child’s tax on Form 8615, Line 18, must be entered on the child’s Form 1040 or 1040-NR, line 4 if the child files Form 2555.
Common confusion points
What counts as unearned income?
It generally includes all income other than salaries, wages, and pay for work actually performed (earned income), such as taxable interest, dividends, capital gains, rents, royalties, pension/annuity income, etc.
→ Check the list provided in the General Instructions on Form 8615.
When should you use the Qualified Dividends and Capital Gain Tax Worksheet?
Use it to figure the tax on Line 9 if Line 8 includes any net capital gain or qualified dividends.
→ If there are no net capital gains or qualified dividends, use the Tax Table or Tax Computation Worksheet instead.
How is Line 10 calculated for Form 8615?
It is the parent's tax from Form 1040, 1040-SR, or 1040-NR, line 16, but without including any tax from Form 4972, Form 8814, or recapture of an education credit.
→ Ensure you are subtracting those specific taxes when determining the amount for Line 10.
What is the difference between using Line 16 vs. Line 4 when a child files Form 2555?
If the child files Form 2555, they enter the tax from Form 8615, line 18 on their Form 1040/1040-NR, line 4 (Foreign Earned Income Tax Worksheet), instead of directly on Line 16.
→ Confirm that the child's instructions require placing the amount on Line 4 when filing Form 2555.
When calculating earned income for a business?
If capital isn't an income-producing factor and personal services produced the income, earned income is generally the total of amounts reported on Form 1040/1040-NR, line 1z, and Schedule 1 (Form 1040), lines 3 and 6.
→ Verify if a taxable distribution from a qualified disability trust should be included in this calculation.
What is the final tax amount on Form 8615?
The child's tax is entered on Line 18, which is the larger of Line 16 or Line 17.
→ Check that you have correctly identified whether to use Line 16 (parent's tax) or Line 17 (tentative tax from Line 11).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4972 / Form 8814 | Taxes from these forms must be excluded when calculating Line 10 of Form 8615.
Questions about IRS Form 8615
What is IRS Form 8615 used for?
This form helps determine the exact federal income tax owed by children who have earned more than $2,700 from sources like interest or dividends. If this form shows the child's tax is higher than their parent's rate, it must be filed with the child’s return. This calculation ensures the correct amount of tax is assigned to the child.
Who must file IRS Form 8615?
Form 8615 must be filed for any child who meets three conditions: they had more than $2,700 in unearned income; they are required to file a tax return; and they were under age 18 at the end of 2025.
What information does IRS Form 8615 require?
The form collects several pieces of information. Part I is not explicitly detailed but relates to general requirements. Line 4 requires the child’s taxable income from Form 1040 or 1040-NR, and Part II gathers the parent's taxable income from Form 1040 or 1040-NR.
When is IRS Form 8615 due?
The form must be completed by the original due date of the child's return. If parents and children do not have the same tax year, the information on the parent’s return for the tax year that ends in the child's tax year must be used.
Where do I file IRS Form 8615?
The instructions state general routing rules apply; specific service center addresses are not listed in this excerpt. The form can also be filed electronically via IRS.gov/Form8615.
How do I complete IRS Form 8615?
First, subtract line 2 from line 1; if zero or less, attach the completed Form 8615 to the child’s return without completing further sections. Then, complete Part II by entering the parent's taxable income on line 6 before calculating the final tax amounts in Part III.
What happens if IRS Form 8615 is filed incorrectly?
If the child’s tax changes after filing, the parent must refigure the child's tax and file Form 1040-X to correct it. Failing to use this form when required means the tax may be calculated incorrectly.
What counts as unearned income?
It generally includes all income other than salaries, wages, and pay for work actually performed (earned income), such as taxable interest, dividends, capital gains, rents, royalties, pension/annuity income, etc. Check the list provided in the General Instructions on Form 8615.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.