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28% rate gain 12, 18 Defined 24 A Adjusted gross income (AGI), defined 23 Adjustments to income, defined 16, 23 Age 65 or older dependents 4 Aliens: Individual taxpayer identification number (ITIN) 2 Standard deduction 8 Alternative minimum tax (AMT) 5, 11 Defined 23 Assistance (See Tax help) B Blind dependents, filing requirements 4 C Capital gain distributions 12 Defined 23 Capital losses 15 Child, qualifying 23 Child's earnings 7 Child's expenses 7 Child's return: Responsibility for 5–7 Child's unearned income: Tax on 9 Church, wages from 5 Credits, reduced 11 D Deductible investment interest 11 Deductions 11 Deductions, reduced 11 Dependents: Defined 23 Exemption for 8 Own exemption 8 Social security numbers (SSNs) of 2 Divorced parents, reporting child's unearned income 11 E Earned income 3, 4 Defined 23 Education credit, recaptured 5 Election to include child's income on parent's return 9, 10 Estimated tax, penalty 12 Exemption: Defined 23 Own exemption — dependent 8 Exemption from withholding 9 Extension of time to file 14 F Figures (See Tables and figures) Figuring child's income 12 Filing requirements 3–5 Form 1040: Schedule J 19, 21 Form 1099-DIV 12 Form 2555 16, 18, 21, 22 Form 2848 6, 15 Form 6251 11 Form 8615 13–22 Form 8814 10, 12, 13 Form W-4 9 Full-time student, defined 23 G Gift, income from property received as 15 Gross income, defined 23 I Individual taxpayer identification numbers (ITINs) 2 Investment interest 11 IRS notice sent to child 7 Itemized deductions: Defined 23 J Joint return of parents 10 L Life insurance 5 M Married parents filing separately 11 Medicare tax 5 Missing children, photographs of 2 N Net capital gain: Defined 23 Net unearned income 16 Defined 23 P Parents: Election (See Election to include child's income on parent's return) Which parent's return to use 10 Penalty, estimated tax 12 Publications (See Tax help) Q Qualified dividends 12 Defined 23 Qualifying child 23 Qualifying relative 24 R Recapture taxes 5 Relative, qualifying 24 Remarried custodial parent, reporting child's unearned income 11 Remarried widowed parent, reporting child's unearned income 11 Returns: Filing even if not required 5 Parent's election to include child's income (See Election to include child's income on parent's return) Responsibility for child's return 5–7 Signing child's return 6 Who must file 3–5 S Schedule D Tax Worksheet 18, 19, 21 Section 1202 gain 12 Self-employed, filing requirements 5 Separated parents, reporting child's unearned income 11 Signing child's return 6 Social security numbers (SSNs) of dependents 2 Social security tax 5 Standard deduction 7, 8 Defined 24 Worksheet for dependents (Worksheet 1) 7 Zero 8 Support, defined 24 Publication 929 (2021) Page 29