Obtaining Parent’s Information
In some situations, the required parent’s information may not be readily available.
Using Estimated Information No Longer Allowed
Beginning for 2021 returns, the IRS no longer allows Form 8615, Tax for Certain Children Who Have Unearned Income, to be filed with estimated information. When there is incomplete information to complete the 8615, the child needs to request an extension to file. Keep in mind that an extension of time to file isn’t an extension to time to pay.
Parent’s Return Information Not Available
If a child cannot get the required information about the parent's tax return, the child (or the child's legal representative) can request the necessary information from the IRS. Make the request with a signed, written request for the information sent to the Internal Revenue Service Center where the parent's return will be filed. The request needs to contain ALL of the following:
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A statement that the request is being made to comply with Section 1(g) of the Internal Revenue Code and that attempts have been made to get the information from the parent.
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Proof of the child’s age - for example, a copy of the child's birth certificate.
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Evidence the child’s unearned income exceeds the “earned income limit” amount (see Table 1) for the year (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year).
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The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615.
A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship.
The IRS cannot process the request before the end of the tax year. In fact, consider getting an extension of time to file the child's return, because there may be a delay in getting the information.