Filing Child’s Own Return with Form 8615
If a parent does not or cannot choose to include their child's income on their return, and the child falls into the age or student categories noted above, the child’s tax is figured using Form 8615 on the child’s own return. The Form 8615 is necessary only when the child’s unearned income exceeds $2,700 for 2025 (up from $2,600 in 2024). To complete Form 8615 for the child, use the following steps:
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Figure the child’s “net unearned income”.
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Figure the tentative tax on the net unearned income based on the parent's tax rate.
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Figure the child's tax.