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line 13, and the amount to report on Schedule 1 (Form 1040), line 8z, as follows. They leave lines 1a and 1b of Form 8814 blank be- cause Fred doesn’t have any interest income. They enter his ordinary dividends of $1,725 on lines 2a and 2b be- cause all of Fred's ordinary dividends are qualified divi- dends. They enter the amount of Fred's capital gain distri- butions, $575, on line 3. Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,300, on line 4. They subtract the base amount on line 5, $2,200, from the amount on line 4, $2,300, and enter the result, $100, on line 6. This is the total amount from Form 8814 to be reported on their return. Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. • They divide the amount on line 2b, $1,725, by the amount on line 4, $2,300. They enter the result, 0.75, on line 7. • They divide the amount on line 3, $575, by the amount on line 4, $2,300. They enter the result, 0.25, on line 8. • They multiply the amount on line 6, $100, by the deci- mal on line 7, 0.75, and enter the result, $75, on line 9. • They multiply the amount on line 6, $100, by the deci- mal on line 8, 0.25, and enter the result, $25, on line 10. • They include the amount from line 9, $75, on lines 3a and 3b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 3a and 3b. They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. Because the amount on line 12 is -0-, they don’t include any amount from Form 8814 on their Schedule 1 (Form 1040), line 8z. Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,200 of your child's interest and dividends that you don’t include in your income. This tax is added to the tax figured on your income. This additional tax is the smaller of: 1. 10% (0.10) x (your child's gross income − $1,100), or 2. $110. Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, 1040-SR, or 1040-NR, line 16. Check box 1 on Form 1040, 1040-SR, or 1040-NR, line 16. CAUTION ! Tax for Certain Children Who Have Unearned Income (Form 8615) If your child's interest, dividends, and other unearned in- come total more than $2,200, and you don't or can't use Form 8814 to include your child's income on your return, your child will use Form 8615 to figure their tax. Attach the completed Form 8615 to your child's Form 1040 or 1040-NR. When Form 8615 must be filed. Your child must file Form 8615 if all of the following are true. 1. Their unearned income was more than $2,200. 2. They are required to file a return for 2021. 3. They were either: a. Under age 18 at the end of the year, b. Age 18 at the end of the year and didn’t have earned income that was more than half of his or her support, or c. A full-time student at least age 19 and under age 24 at the end of 2021 and didn’t have earned in- come that was more than half of his or her sup- port. 4. At least one of their parents was alive at the end of 2021. 5. They don’t file a joint return for 2021. These conditions are also shown in Figure 2. Certain January 1 birthdays. Use the following chart to determine whether certain children with January 1 birth- days meet condition 3 under When Form 8615 must be filed, earlier. IF your child was born on... THEN, at the end of 2021, your child is considered to be... January 1, 2004 18* January 1, 2003 19** January 1, 1998 24*** * Your child isn’t under age 18. Your child meets condition 3 only if your child didn’t have earned income that was more than half of his or her support. ** Your child meets condition 3 only if your child was a full-time student who didn’t have earned income that was more than half of his or her support. *** Don’t use Form 8615 for your child. Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and SSN. (If the parents filed a joint return, enter the name and Publication 929 (2021) Page 13