| Pub. 929, Tax Rules for Children and Dependents |
2005 Tax Year |
Index
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)
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
- Child's return:
-
- Responsibility for, Responsibility for Child's Return, Child's expenses.
- Child, qualifying, Glossary
- Comments on publication, Comments and suggestions.
- Credits:
-
- Reduced, Reduced deductions or credits.
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.
- 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, Publication 929 - Main Contents
- 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:
-
- 2005, 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 A, Directly connected.
- Schedule D, Using the Schedule D Tax Worksheet for line 9 tax., Using the Schedule D Tax Worksheet for line 15 tax.
- Schedule J, Using Schedule J for line 9 tax., Using Schedule J for line 15 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
M
- Married taxpayers filing separately:
-
- Reporting child's investment income, Parents are married.
- Missing children, photographs of, Reminders
- More information (see Tax help)
R
- Recapture taxes, Other Filing Requirements
- Relative, qualifying, Glossary
- 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
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).
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