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Pub. 929, Tax Rules for Children and Dependents 2006 Tax Year

Publication 929 - Additional Material

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

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Form 1040A, page 1, for Sara L. Brown

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Form 1040A, page 2, for Sara L. Brown

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Form 8615 for Sara L. Brown

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 49,100*      
2. Enter the amount from Form 1040A, line 9b 2. 412*          
3. Enter the amount from Form 1040A, line 10 3. 275*          
4. Add lines 2 and 3 4. 687      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 48,413      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$30,650 if single or married filing separately,                
  $61,300 if married filing jointly or qualifying widow(er), or
Right brace
 6. 49,100*      
  $41,050 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 48,413      
8. Subtract line 7 from line 6 8. 687      
9. Multiply line 8 by 5% (.05) 9. 34  
10. Are the amount on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 6,509  
15. Add lines 9, 13, and 14 15. 6,543  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 6,614  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 6,543  
   
* See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions.

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 1,400*      
2. Enter the amount from Form 1040A, line 9b 2. 638*          
3. Enter the amount from Form 1040A, line 10 3. 425*          
4. Add lines 2 and 3 4. 1,063      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 337      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$30,650 if single or married filing separately,                
  $61,300 if married filing jointly or qualifying widow(er), or
Right brace
 6. 1,400*      
  $41,050 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 337      
8. Subtract line 7 from line 6 8. 1,063      
9. Multiply line 8 by 5% (.05) 9. 53  
10. Are the amount on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 34*  
15. Add lines 9, 13, and 14 15. 87  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 141*  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 87  
   
* See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions.

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3

Before you begin:

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1. Enter the amount from Form 1040A, line 27 1. 2,500      
2. Enter the amount from Form 1040A, line 9b 2. 1,050          
3. Enter the amount from Form 1040A, line 10 3. 700          
4. Add lines 2 and 3 4. 1,750      
5. Subtract line 4 from line 1. If zero or less, enter -0- 5. 750      
6. Enter the smaller of:              
  •The amount on line 1, or                
  •$30,650 if single or married filing separately,                
  $61,300 if married filing jointly or qualifying widow(er), or
Right brace
 6. 2,500      
  $41,050 if head of household.                  
7. Is the amount on line 5 equal to or more than the amount on line 6?          
 
Yes.		 Skip lines 7 through 9; go to line 10 and check the “No” box.          
 
No.		 Enter the amount from line 5 7. 750      
8. Subtract line 7 from line 6 8. 1,750      
9. Multiply line 8 by 5% (.05) 9. 88  
10. Are the amount on lines 4 and 8 the same?          
 
Yes.		 Skip lines 10 through 13; go to line 14.  
 
No.		 Enter the smaller of line 1 or line 4 10.        
11. Enter the amount from line 8 (if line 8 is blank, enter -0-) 11.        
12. Subtract line 11 from line 10 12.        
13. Multiply line 12 by 15% (.15) 13.    
14. Figure the tax on the amount on line 5. Use the Tax Table. Enter tax here 14. 76  
15. Add lines 9, 13, and 14 15. 164  
16. Figure the tax on the amount on line 1. Use the Tax Table. Enter tax here 16. 251  
17. Tax on all taxable income. Enter the smaller of line 15 or line 16 here and on Form 1040A, line 28 17. 164  
   
 

How To Get Tax Help

You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate.   The Taxpayer Advocate Service is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  You can contact the Taxpayer Advocate Service by calling toll-free 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems. You can file Form 911, Application for Taxpayer Assistance Order, or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate.

Low income tax clinics (LITCs).   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at
www.irs.gov or at your local IRS office.

Free tax services.   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

Access by computer
Internet. You can access the IRS website at
www.irs.gov 24 hours a day, 7 days a week to:

  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.

  • Check the status of your 2006 refund. Click on Where's My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2006 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.

  • Download forms, instructions, and publications.

  • Order IRS products online.

  • Research your tax questions online.

  • Search publications online by topic or keyword.

  • View Internal Revenue Bulletins (IRBs) published in the last few years.

  • Figure your withholding allowances using our withholding calculator.

  • Sign up to receive local and national tax news by email.

  • Get information on starting and operating a small business.

Phone number
Phone. Many services are available by phone.

  • Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.

  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.

  • Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.

  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.

  • Refund information. To check the status of your 2006 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2006 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.


Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.

Walk-in services
Walk-in. Many products and services are available on a walk-in basis.

  • Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.

  • Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. To find the number, go to
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.

Address you may need
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 business days after your request is received.


National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903

cdrom
CD for tax products. You can order Publication 1796, IRS Tax Products CD, and obtain:

  • A CD that is released twice so you have the latest products. The first release ships in late December and the final release ships in late February.

  • Current-year forms, instructions, and publications.

  • Prior-year forms, instructions, and publications.

  • Bonus: Historical Tax Products DVD - Ships with the final release.

  • Tax Map: an electronic research tool and finding aid.

  • Tax law frequently asked questions.

  • Tax Topics from the IRS telephone response system.

  • Fill-in, print, and save features for most tax forms.

  • Internal Revenue Bulletins.

  • Toll-free and email technical support.

Buy the CD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD for $35 (plus a $5 handling fee). Price is subject to change.

cdrom
CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2006, is a must for every small business owner or any taxpayer about to start a business. This year's CD includes:

  • Helpful information, such as how to prepare a business plan, find financing for your business, and much more.

  • All the business tax forms, instructions, and publications needed to successfully manage a business.

  • Tax law changes for 2006.

  • Tax Map: an electronic research tool and finding aid.

  • Web links to various government agencies, business associations, and IRS organizations.

  • “Rate the Product” survey—your opportunity to suggest changes for future editions.

  • A site map of the CD to help you navigate the pages of the CD with ease.

  • An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.

An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting
www.irs.gov/smallbiz.

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