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unearned income of any other child whose Form 8615 in- cludes the tax return information of that parent) and the tax figured without it. When figuring the tentative tax at the parent's tax rate on Form 8615, don’t refigure any of the exclusions, de- ductions, or credits on the parent's return because of the child's net unearned income. For example, don’t refigure the medical expense deduction. Figure the tentative tax on Form 8615, lines 6 through 13. Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, 1040-SR, or 1040-NR, line 15, even if your spouse isn't the child's parent. If the parent's taxable income is zero or less, enter zero on line 6. Parent files Form 2555. If the parent files Form 2555 to claim the foreign earned income exclusion, housing exclu- sion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Instructions for Form 1040 is used to figure the parent's tax. Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the pa- rent's taxable income, on line 6 of Form 8615. Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615 being completed. (The term "other child" means any other child whose Form 8615 uses the tax information of the pa- rent identified on lines A and B of Form 8615.) Example. Paul and Jane Persimmon have three chil- dren, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. The children's net unearned in- come amounts on line 5 of their Forms 8615 are: • Sharon—$800, • Jerry—$600, and • Mike—$1,000. Line 7 of Sharon's Form 8615 will show $1,600, the to- tal of the amounts on line 5 of Jerry's and Mike's Forms 8615. Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Other children's information not available. If the net unearned income of the other children isn't available when the return is due, either file the return using estimates or get an extension of time to file. Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C). Line 8 (Parent's Taxable Income Plus Children’s Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. You must determine the amount of net capital gain and qualified div- idends included on this line before completing Form 8615, line 9. Net capital gain. Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. If Schedule D isn’t re- quired, it is the amount on Form 1040 or 1040-NR, line 7. Qualified dividends. Qualified dividends are those dividends reported on Form 1040 or 1040-NR, line 3a. Net capital gain and qualified dividends on line 8. If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. If the child, the parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts in- cluded on lines 5, 6, and 7 of Form 8615. If the child, the parent, or any other child has qualified dividends, figure the amount of qualified dividends inclu- ded on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7 of Form 8615. Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. See the Instructions for Form 8615 for more details. Note. The amount of any net capital gain or qualified dividends isn’t separately reported on line 8. It is needed, however, when figuring the tax on line 9. Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Ta- ble, the Tax Computation Worksheet, the Qualified Divi- dends and Capital Gain Tax Worksheet (in the Instruc- tions for Form 1040, or the Instructions for Form 1040-NR), the Schedule D Tax Worksheet (in the Sched- ule D instructions), or Schedule J (Form 1040), as follows. • If line 8 doesn’t include any net capital gain or quali- fied dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. • If line 8 includes any net capital gain or qualified divi- dends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. For details, see the instructions for Form 8615, line 9. However, if the child, the parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Sched- ule D Tax Worksheet. But if Schedule J is used to fig- ure the tax on the parent's return, use it to figure this tax. Publication 929 (2021) Page 17