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Due to the increase in the standard deduction and re- duced usage of itemized deductions, if you are employed, you may want to consider completing a new Form W-4, Employee's Withholding Certificate, and giving it to your employer. Future Developments For the latest information about developments related to Pub. 929, such as legislation enacted after it was published, go to IRS.gov/Pub929. Reminders Election to tax the unearned income of certain chil- dren at the parent’s tax rate. For tax years 2018 and 2019, you can elect to calculate the tax on the unearned income of certain children using either the brackets and rates for estates and trusts or the parent’s tax rate. If you make this election for 2019, include a statement with your return specifying “election to modify tax on unearned in- come.” The statement can be made on the return (for ex- ample, on line 7 or at the top of Form 8615) or on an at- tachment filed with the return. If you want to make this election for tax year 2018 or 2019, you will need to file an amended return, Form 1040-X. See IRS.gov/Form1040X for more information about amending a tax return. If you make this election, in- clude a statement or an attachment with your amended return specifying “election to modify tax of unearned in- come.” For more information, see Tax for Certain Children Who Have Unearned Income (Form 8615), later. The alternative minimum tax (AMT) exemption amount no longer limited. For tax years beginning after 2017, the AMT exemption amount for certain children with unearned income is no longer limited to their earned in- come plus the additional AMT exemption amount. Taxpayer identification number (TIN). Dependents who are required to file a tax return must have a TIN. A TIN may be a social security number (SSN), an individual taxpayer identification number (ITIN), or an adoption tax- payer identification number (ATIN). Social security number (SSN). The Social Security Ad- ministration (SSA) issues SSNs to citizens and nationals of the United States and to certain eligible aliens. To apply for an SSN, file Form SS-5, Application for a Social Secur- ity Card, with the SSA. You can go to SSA.gov for more information. Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who doesn’t have and isn’t eligible to get an SSN. To ap- ply for an ITIN, file Form W-7, Application for IRS Individ- ual Taxpayer Identification Number, with the IRS. It takes 6–10 weeks to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are a nonresi- dent alien applying for an ITIN to file a tax return, you must generally attach your original, completed return to Form W-7 to get an ITIN. See the Form W-7 instructions for more information. An ITIN is for tax use only. It doesn’t entitle you to so- cial security benefits or change your employment or immi- gration status under U.S. law. If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last 3 consecu- tive years, you may need to renew it. For more informa- tion, see the Instructions for Form W-7. Net investment income tax (NIIT). A child whose tax is figured on Form 8615 may be subject to the NIIT. See the Instructions for Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, for more informa- tion. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children se- lected by the Center may appear in this publication on pa- ges that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recog- nize a child. Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. Part 2 explains how to report and figure the tax on un- earned income of certain children (whether or not they can be claimed as dependents). Definitions. Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned in- come,” are defined in the Glossary at the back of this pub- lication. Comments and suggestions. We welcome your com- ments about this publication and suggestions for future editions. You can send us comments through IRS.gov/ FormComments. Or, you can write to the Internal Reve- nue Service, Tax Forms and Publications, 1111 Constitu- tion Ave. NW, IR-6526, Washington, DC 20224. Although we can’t respond individually to each com- ment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or payments to the above ad- dress. Getting answers to your tax questions. If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS.gov/ Help/ITA where you can find topics by using the search feature or viewing the categories listed. Page 2 Publication 929 (2021)