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T Tables and figures: Determining whether Form 8615 is required (Figure 2) 15 Election to include child's income on parent's return (Figure 1) 10 Filing requirements for dependents (Table 1) 6 Taxable income, defined 24 Tax help 15, 25 Tax on child's unearned income 9–24 Age requirement 13 Figured on Form 8615 13 Tax year, defined 24 Third party designee 6 Tips not reported to employer 5 Trust income 16 U Unearned income 3, 4 Defined 15, 24 Election to include child's income on parent's return (See Election to include child's income on parent's return) Tax on 9 Unrecaptured section 1250 gain 12, 19 Defined 24 W Withholding 8 Worksheets: Dependent's filing requirement 4 Form 8615 alternate worksheet 15 Qualified dividends and capital gain tax 17 Schedule D Tax 19 Standard deduction worksheet for dependents (Worksheet 1) 7 Unrecaptured section 1250 gain 19 Page 30 Publication 929 (2021)