Line 7b

If Exception 1 applies, check the “Schedule D not required” box on line 7b.

If you are including your child’s capital gain or (loss) in the total on line 7a, check the “includes child’s capital gain or (loss)” box on line 7b and enter the amount from Form 8814, line 10, in the entry space. For more information, see the Instructions for Form 8814.