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Posted

Client has a 4 year old with 1,773 of unearned income, of which 1,473 is capital gains. If I use Form 8814 on the parents' return the tax is increased by 87.00. Apparently a return is required if gross income is more than 900.00.

If I file a tax return for the 4 year old, the tax is 0.

Am I doing this right? Or am I missing something?

Diane

Posted

Client has a 4 year old with 1,773 of unearned income, of which 1,473 is capital gains. If I use Form 8814 on the parents' return the tax is increased by 87.00. Apparently a return is required if gross income is more than 900.00.

If I file a tax return for the 4 year old, the tax is 0.

Am I doing this right? Or am I missing something?

Diane

Diane - See if you are completing line 9 on the 8615, and that the box beside line 9. Form 8615 is a real jewel, huh?

---Rita

Posted

The child's investment income is less than 1,800.

Diane

Oh, wow, my bad. No, I think you're doing it just right. Child would pay zero, unless the $1400 is short term. Good thing, too, cause a four-year probably can't write a check. Good investor though, huh?

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