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SSN listed first on the joint return.) On line C, check the box for the parent's filing status. See Which Parent's Return To Use, earlier, for informa- tion on which parent's return information must be used on Form 8615. Parent with different tax year. If the parent and the child don’t have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. Example. Kimberly must use her mother's tax and tax- able income to complete her Form 8615 for calendar year 2021 (January 1–December 31). Kimberly's mother files her tax return on a fiscal year basis (July 1–June 30). Kim- berly must use the information on her mother's return for the tax year ending June 30, 2021, to complete her 2021 Form 8615. Parent's return information not known timely. If the information needed from the parent's return isn’t known by the time the child's return is due (usually April 15), you can file the return using estimates. You can use any reasonable estimate. This includes using information from last year's return. If you use an esti- mated amount on Form 8615, enter “Estimated” on the line next to the amount. When you get the correct information, file an amended return on Form 1040-X, Amended U.S. Individual Income Tax Return. Extension of time to file. Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Ap- plication for Automatic Extension of Time To File U.S. In- dividual Income Tax Return. See the instructions for Form 4868 for details. An extension of time to file isn’t an extension of time to pay. You must make an accurate estimate of the tax for 2021. If you don't pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. See Form 4868 and its in- structions. CAUTION ! Figure 2. Does Your Child Have To Use Form 8615 To Figure Their Tax? Start Here Yes Yes No No No Yes Yes No No No Yes Yes No No Yes Yes No Yes Was your child’s unearned income more than $2,200? Did your child have earned income which was more than half of his or her support? Was at least one of the child’s parents alive at the end of 2021? Is your child filing a joint return for 2021? Your child will use Form 8615 to figure their tax and attach it to their return. Note: If you choose to report your child’s income by filing Form 8814, your child isn’t required to file a tax return and will not use Form 8615. (See Parents’ Election To Report Child’s Interest and Dividends.) Your child will not use Form 8615 to figure their tax. Was your child under age 24 at the end of 2021? Was your child a full-time student in 2021? Is your child required to file a tax return for 2021? Was your child under age 18 at the end of 2021? Was your child age 18 at the end of 2021? Page 14 Publication 929 (2021)