Symbols

28% rate gain, Collectibles (28% rate) gain., Figuring 28% rate gain (line 11).

28% rate gain:

Defined, Glossary

A

Adjusted gross income (AGI):

Defined, Glossary

Adjustments to income, Adjustment to income.

Adjustments to income:

Defined, Glossary

Age 65 or older dependents, Earned and Unearned Income

Age 65 or older dependents:

Filing requirement worksheet for, Earned and Unearned Income

Aliens:

Individual taxpayer identification number (ITIN), Reminders

Alternative minimum tax (AMT), What's New, Other Filing Requirements, Alternative minimum tax., Alternative Minimum Tax

Alternative minimum tax (AMT):

Defined, Glossary

Assistance (see Tax help)

B

Blind dependents:

Filing requirement worksheet for, Earned and Unearned Income

C

Capital gain distributions, Capital gain distributions.

Capital gain distributions:

Defined, Glossary

Worksheet, Figuring Child's Income, Illustrated Example

Capital losses, Capital loss.

Child's earnings, Child's earnings.

Child's expenses, Child's expenses.

Child's investment income:

Tax on, Part 2. Tax on Investment Income of Child Under 14, Publication 929 - Additional Material

Under age 14, What's New

Child's return:

Responsibility for, Responsibility for Child's Return, Child's expenses.

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:

Defined, Glossary

Exemption for, Dependent's Own Exemption

Own exemption, Dependent's Own Exemption

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

Earned income:

Defined, Glossary

Election to include child's income on parent's return:

Child's unearned income, Election to report child's unearned income on parent's return.

Choosing to make election (Figure 1),

Investment income, Widowed parent remarried., Illustrated Example

Making the election and its effect, How to make the election.

Election to include child's investment income on parent's return:, Illustrated Example

Estimated tax:

Penalty for underpayment, Penalty for underpayment of estimated tax.

Exemption from withholding, Claiming exemption from withholding.

Exemption:

Defined, Glossary

Own exemption — dependent, Dependent's Own Exemption

Extension of time to file, Extension of time to file.

F

Figures (see Tables and figures)

Figuring child's income, Figuring Child's Income

Filing requirements, What's New, Filing Requirements, Should a Return Be Filed Even If Not Required?

Filing requirements-other:

Advance earned income credit payments, Other Filing Requirements

Self-employed persons, Other Filing Requirements

Spouse itemizes, Spouse itemizes.

Wages from church or qualified church-controlled organizations, Other Filing Requirements

Filing requirements:

2004, for dependents (Table 1),

Age 65 or older dependents, Earned and Unearned Income

Blind dependents, Earned and Unearned Income

Filing even if not required, Should a Return Be Filed Even If Not Required?

Most dependents, Earned and Unearned Income

Form 1040, Schedule D, Using the Schedule D Tax Worksheet for line 15 tax.

Form 1040, Schedule J, Using Schedule J for line 15 tax.

Form 1040:

Schedule A, Directly connected.

Schedule D, Using the Schedule D Tax Worksheet for line 9 tax.

Schedule J, Using Schedule J for line 9 tax.

Form 1040A:

Filled in example,

Form 1099-DIV, Collectibles (28% rate) gain.

Form 2848, Designated as representative., How to request.

Form 4952, Using the Schedule D Tax Worksheet for line 9 tax.

Form 6251, Alternative minimum tax., Limit on exemption amount.

Form 8615, Providing Parental Information (Form 8615, Lines A–C), Line 18 (Tax)

Form 8615:

Alternate worksheet for, Line 1 (Investment Income)

Determining whether Form 8615 is required (Figure 2),

Figuring child's tax, Step 3. Figuring the Child's Tax, Line 18 (Tax)

Figuring parent's tentative tax, Step 2. Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II), Line 13 (Child's Share of Tentative Tax)

Filled in example,

Illustrated Part I of,

Illustrated Part II of,

Form 8814, How to make the election., Figuring Child's Income, Figuring Additional Tax, Illustrated Example

Form W-4:

Exemption from withholding, Claiming exemption from withholding.

Free tax services, How To Get Tax Help

G

Gross income:

Defined, Glossary

H

Help (see Tax help)

I

Individual taxpayer identification numbers (ITINs), Reminders

Investment income

Election to include on parent's return (see Election to include child's income on parent's return)

Investment income:

Defined, Investment income defined., Glossary

Figuring child's tax, Step 3. Figuring the Child's Tax, Line 18 (Tax)

IRS notice sent to child, IRS notice.

Itemized deductions:

Defined, Glossary

Directly connected, Directly connected.

J

Joint returns:

Parents' return used to report child's investment income, Which Parent's Return To Use

L

Limit on exemption amount, Limit on exemption amount.

M

Married taxpayers filing separately:

Reporting child's investment income, Parents are married.

Missing children, photographs of, Reminders

More information (see Tax help)

N

Net capital gain, Net capital gain.

Net capital gain:

Defined, Glossary

Net investment income, Line 5 (Net Investment Income)

Net investment income:

Defined, Glossary

P

Parents

Election (see Election to include child's income on parent's return)

Parents:

Divorced, Parents are divorced.

Never married, Parents never married.

Not living together, Parents not living together.

Remarried, Custodial parent remarried., Widowed parent remarried.

Separated, Parents not living together.

Penalties:

Estimated tax underpayment, Penalty for underpayment of estimated tax.

Publications (see Tax help)

Q

Qualified dividends, Qualified dividends., Qualified dividends.

Qualified dividends:

Defined, Glossary

Worksheet, Illustrated Example

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.

Reporting child's investment income:

Joint return not filed by parents, Parents Who Do Not File a Joint Return

Joint returns, Which Parent's Return To Use

Married filing separately, Parents are married.

Parents divorced, Parents are divorced.

Parents never married, Parents never married.

Remarried custodial parent, Custodial parent remarried.

Which parent's' return, Which Parent's Return To Use

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.

S

Schedule D Tax Worksheet, Figuring 28% rate gain (line 11).

Section 1202 gain, Section 1202 gain.

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

Standard deduction, What's New, Standard Deduction, Standard Deduction of Zero

Standard deduction:

Defined, Glossary

Worksheet for dependents (Table 2), Table 2.

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),

Standard deduction worksheet for dependents (Table 2), Table 2.

Tax help, How to request., How To Get Tax Help

Tax on child's investment income, Part 2. Tax on Investment Income of Child Under 14, Glossary

Tax on child's investment income:

More than $1,600, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,600, Publication 929 - Additional Material

Tax year:

Defined, Glossary

Taxable income:

Defined, Glossary

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Third party designee, Third party designee.

Trust income, Trust income.

TTY/TDD information, How To Get Tax Help

U

Unearned income, Unearned Income Only, Earned and Unearned Income

Unearned income:

Defined, Glossary

Unrecaptured section 1250 gain, Unrecaptured section 1250 gain., Figuring unrecaptured section 1250 gain (line 11).

Unrecaptured section 1250 gain:

Defined, Glossary

Worksheet, Figuring unrecaptured section 1250 gain (line 11).

W

Withholding, Withholding From Wages

Worksheets:

Capital gain distributions, Figuring Child's Income, Illustrated Example

Dependent's filing requirement, Earned and Unearned Income

Earned and unearned income of dependent, Earned and Unearned Income

Form 8615 alternate worksheet, Line 1 (Investment Income)

Qualified dividends, Illustrated Example

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 (Table 2), Table 2.

Unrecaptured section 1250 gain, Figuring unrecaptured section 1250 gain (line 11).