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5. On lines 5 through 16, enter the amounts from the pa- rent's Schedule J, lines 5 through 16. 6. Complete lines 17 and 18 following the Schedule J (Form 1040) instructions. 7. On lines 19 through 22, enter the amounts from the parent's Schedule J, lines 19 through 22. 8. Complete line 23 following the Schedule J instruc- tions. Enter the amount from line 23 of this worksheet Sched- ule J on Form 8615, line 9, and check the box on that line. Line 10 (Parent's Tax) Enter on line 10 the amount from Form 1040, 1040-SR, or 1040-NR, line 16. Don’t include the tax, if any, from Form 4972 or Form 8814 or any tax from recapture of an educa- tion credit. If you file Form 2555, enter the amount from line 4 of your Foreign Earned Income Tax Worksheet (in the In- structions for Form 1040), instead of your tax from Form 1040, 1040-SR, or 1040-NR, line 16. Line 11 (Tentative Tax) Subtract line 10 from line 9 and enter the result on this line. This is the tentative tax. If line 7 is blank, skip lines 12a and 12b and enter the amount from line 11 on line 13. Also skip the discussion for lines 12a and 12b that follows. Lines 12a and 12b (Dividing the Tentative Tax) If an amount is entered on line 7, divide the tentative tax shown on line 11 among the children according to each child's share of the total net unearned income. This is done on lines 12a, 12b, and 13. Add the amount on line 7 to the amount on line 5 and enter the total on line 12a. Di- vide the amount on line 5 by the amount on line 12a and enter the result, as a decimal, on line 12b. Example. In the earlier example under Line 7 (Net Un- earned Income of Other Children), Sharon's Form 8615 shows $1,600 on line 7. The amount entered on line 12a is $2,400, the total of the amounts on lines 5 and 7 ($800 + $1,600). The decimal on line 12b is 0.333, figured as fol- lows and rounded to three places. $800 = 0.333 $2,400 Line 13 (Child's Share of Tentative Tax) If an amount is entered on line 7, multiply line 11 by the decimal on line 12b and enter the result on line 13. This is the child’s share of the tentative tax. Step 3. Figuring the Child's Tax (Form 8615, Part III) The final step in figuring the child’s tax is to determine the larger of: 1. The total of: a. The child’s share of the tentative tax based on the parent's tax rate, plus b. The tax on the child’s taxable income in excess of net unearned income, figured at the child’s tax rate; or 2. The tax on the child’s taxable income, figured at the child’s tax rate. This is the child’s tax. It is figured on Form 8615, lines 14 through 18. Line 14 (Child's Taxable Income in Excess of Net Unearned Income) If lines 4 and 5 of Form 8615 are the same, the child’s tax- able income isn’t more than the child’s net unearned in- come. Enter zero on lines 14 and 15, and go to line 16. Also skip the rest of this discussion and the discussion for line 15 that follows. If lines 4 and 5 aren't the same, subtract line 5 from line 4 and enter the result on line 14. Then, before com- pleting line 15, you must determine the amount of net cap- ital gain and qualified dividends, if any, included on line 14. Net capital gain and qualified dividends on line 14. If the child doesn’t have any net capital gain or qualified divi- dends, the amount of the net capital gain and qualified dividends included on line 14 is zero. If the child has net capital gain, the amount of net capi- tal gain included on line 14 is the amount from line 2 of the child’s completed Line 5 Worksheet minus the amount from the last line of that worksheet. (See the earlier dis- cussion of line 8 of Form 8615.) If the child has qualified dividends, the amount of quali- fied dividends included on line 14 is the amount from line 1 of the child’s completed Line 5 Worksheet minus the amount from the next to the last line of that worksheet. (See the earlier discussion of line 8 of Form 8615.) Line 15 (Tax on Child's Taxable Income in Excess of Net Unearned Income) Figure the tax on the amount on line 14 using the Tax Ta- ble, the Tax Computation Worksheet, the Qualified Divi- dends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, or Schedule J (Form 1040), as follows. • If line 14 doesn’t include any net capital gain or quali- fied dividends, use the Tax Table or Tax Computation Worksheet (or Schedule J, if applicable) to figure this tax. Page 20 Publication 929 (2021)