Form 8615, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,500

If your child is required to file a tax return, we recommend that you have him or her file a separate return on Form 1040-EZ, 1040A, or 1040.

If the child is under 14 at all times during the year and investment income of more than $1,500, he or she will have to complete Form 8615 and attach it to the individual return. In that case, Form 1040-EZ can't be used.

Form 8615, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,500 (standard .pdf file)

Form 8615, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,500 (fill-in .pdf file)

The file is in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.

To get a free version of Adobe Acrobat Reader software, go to the Adobe web site.

For more information, see our discussion of reporting a child's income on a child's return.