Publication 929
Tax Rules for Children & Dependents

Table of Contents

For Use in Preparing 2000 Returns

• Important Changes
• Important Reminders
• Introduction
• Topics and Useful Items
• Part 1. Rules for All Dependents
• Filing Requirements
• Who Should File
• Responsibility for Child's Return
• Standard Deduction
• Dependent's Own Exemption
• Withholding From Wages
• Part 2. Tax on Investment Income of Child Under 14
• Parent's Election To Report Child's Interest and Dividends
• Tax for Children Under Age 14 Who Have Investment Income of More Than $1,400
• Glossary
• How To Get Tax Help

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