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whichever applies. Enter the tax amount on line 17. If the amount was figured using the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Work- sheet, or Schedule J, check the box on that line. Child files Form 2555. If your child files Form 2555 and has a net capital gain or qualified dividends, figure the tax using the Qualified Dividends and Capital Gain Tax Work- sheet or the Schedule D Tax Worksheet, whichever ap- plies. To fill out that worksheet, follow the instructions in the footnote to the Foreign Earned Income Tax Worksheet (in the Instructions for Form 1040). Line 18 (Tax) Enter on line 18 the larger of line 16 or line 17. Also enter this amount on the child’s Form 1040 or 1040-NR, line 16. This is the child’s tax. Child files Form 2555. If your child files Form 2555, don't enter the amount from Form 8615, line 18, on the child's Form 1040 or 1040-NR, line 16. Instead, enter the amount from Form 8615, line 18, on line 4 of the child's Foreign Earned Income Tax Worksheet. Then complete the rest of the Foreign Earned Income Tax Worksheet (in the Instructions for Form 1040) to figure the child’s tax. Alternative Minimum Tax (AMT) A child may be subject to AMT if he or she has certain items given preferential treatment under the tax law. These items include accelerated depreciation and certain tax-exempt interest income. The AMT may also apply if you have passive activity losses or certain distributions from estates or trusts. For more information on who is liable for AMT and how to figure it, see Form 6251. Page 22 Publication 929 (2021)