Part 1 of this publication explains the filing
requirements and other tax information for individuals who can be
claimed as a dependent on another person's tax return.
Part 2 explains how to report and figure the tax on
certain investment income of children under age 14 (whether or not
they can be claimed as dependents).
Many of the terms used in this publication, such as
"dependent,""earned income," and "unearned income," are
defined in the Glossary at the back of this publication.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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