Tax Preparation Help  
Publication 929 2008 Tax Year

Index

A

Adjustments to income, defined, Adjustment to income.
Age 65 or older dependents, Earned and Unearned Income
Aliens:
Individual taxpayer identification number (ITIN), Reminders
Standard deduction, Standard Deduction of Zero
Alternative minimum tax (AMT), What's New, Other Filing Requirements, Alternative minimum tax., Alternative Minimum Tax
Assistance (see Tax help)

B

Blind dependents, filing requirements, Earned and Unearned Income

C

Capital gain distributions, Capital gain distributions.
Capital losses, Capital loss.
Child's earnings, Child's earnings.
Child's expenses, Child's expenses.
Child's investment income:
Tax on, Renewing an exemption from withholding., Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3
Child's return:
Responsibility for, Should a Return Be Filed Even If Not Required?, Child's expenses.
Church, wages from, Other Filing Requirements
Comments on publication, Comments and suggestions.
Credits, reduced, Reduced deductions or credits.

D

Deductible investment interest, Deductible investment interest.
Deductions, Deductions you cannot take.
Deductions, reduced, Reduced deductions or credits.
Dependents:
Exemption for, Standard Deduction of Zero
Own exemption, Standard Deduction of Zero
Social security numbers (SSNs) of, Reminders
Divorced parents, reporting child's investment income, Parents are divorced.

E

Earned income, Earned Income Only, Earned and Unearned Income
Education credit, recaptured, Other Filing Requirements
Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends, How to make the election., Illustrated Example
Election to include child's income on parent's return:,
Estimated tax, penalty, Penalty for underpayment of estimated tax.
Exemption from withholding, Claiming exemption from withholding.
Exemption:
Own exemption — dependent, Dependent's Own Exemption
Extension of time to file, Extension of time to file.

G

Gift, income from property received as, Income from property received as a gift.

H

Help (see Tax help)

I

Individual taxpayer identification numbers (ITINs), Reminders
Investment income:
Defined, Investment income defined.
Election to include child's income on parent's return, Illustrated Example (see Election to include child's income on parent's return)
Tax on, Part 2. Tax on Investment Income of Certain Children, Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3
Investment interest, Deductible investment interest.
IRS notice sent to child, IRS notice.
Itemized deductions:
Directly connected, Directly connected.

J

Joint return of parents, Which Parent's Return To Use

L

Life insurance, Other Filing Requirements
Limit on exemption amount, Limit on exemption amount.

M

Married parents filing separately, Parents are married.
Medicare tax, Other Filing Requirements
Missing children, photographs of, Reminders
More information (see Tax help)

N

Net capital gain, Net capital gain.
Net investment income, Line 5 (Net Investment Income)

P

Parents
Election (see Election to include child's income on parent's return)
Parents:
Which parent's return to use, Which Parent's Return To Use
Penalty, estimated tax, Penalty for underpayment of estimated tax.
Publications (see Tax help)

Q

Qualified dividends, Qualified dividends., Qualified dividends.

R

Recapture taxes, Other Filing Requirements
Remarried custodial parent, reporting child's investment income, Custodial parent remarried.
Remarried widowed parent, reporting child's investment income, Widowed parent remarried.
Returns
Parent's election to include child's income (see Election to include child's income on parent's return)
Returns:
Filing even if not required, Should a Return Be Filed Even If Not Required?
Responsibility for child's return, Responsibility for Child's Return, Child's expenses.
Signing child's return, Signing the child's return.
Who must file, Filing Requirements, Should a Return Be Filed Even If Not Required?

S

Schedule D Tax Worksheet, Using the Schedule D Tax Worksheet for line 9 tax., Figuring 28% rate gain (line 11)., Using the Schedule D Tax Worksheet for line 15 tax.
Section 1202 gain, Section 1202 gain.
Self-employed, filing requirements, Other Filing Requirements
Separated parents, reporting child's investment income, Parents not living together.
Signing child's return, Signing the child's return.
Social security numbers (SSNs) of dependents, Reminders
Social security tax, Other Filing Requirements
Standard deduction, What's New, Standard Deduction, Standard Deduction of Zero
Standard deduction:
Worksheet for dependents (Worksheet 1), Worksheet 1.
Zero, Standard Deduction of Zero
Suggestions for publication, Comments and suggestions.

T

Tables and figures:
Determining whether Form 8615 is required (Figure 2),
Election to include child's income on parent's return (Figure 1),
Filing requirements for dependents (Table 1),
Tax help, How to request., How To Get Tax Help
Tax on child's investment income, Renewing an exemption from withholding.
Age requirement, What's New
Tax on child's investment income:
Figured on Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,800, Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Third party designee, Third party designee.
Tips not reported to employer, Other Filing Requirements
Trust income, Trust income.
TTY/TDD information, How To Get Tax Help

W

Withholding, Withholding From Wages
Worksheets:
Dependent's filing requirement, Earned and Unearned Income
Form 8615 alternate worksheet, Line 1 (Investment Income)
Qualified dividends and capital gain tax, Line 9 (Tax on Parent's Taxable Income Plus Children's Net Investment Income)
Qualified dividends and capital gain tax:
Filled in example, Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1, Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2, Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3
Schedule D Tax, Figuring 28% rate gain (line 11).
Standard deduction worksheet for dependents (Worksheet 1), Worksheet 1.
Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11).

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