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26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 25A, 32, 36B, 42, 45R, 55, 59, 62, 63, 68, 125, 132(f),135, 137, 146, 147, 148, 151, 213, 220, 221, 512, 513, 877, 877A, 911, 2010, 2032A, 2503, 2523, 4161, 4261, 6033, 6039F, 6323, 6334, 6601, 7430, 7702B; 1.148-5.)

Rev. Proc. 2014-61

Table of Contents SECTION 1. PURPOSE SECTION 2. CHANGES SECTION 3. 2015 ADJUSTED ITEMS

Code Section .01 Tax Rate Tables 1(a)-(e) .02 Unearned Income of Minor Children Taxed as if Parent’s 1(g) Income ("Kiddie Tax"). .03 Adoption Credit 23 .04 Child Tax Credit 24 .05 Hope Scholarship and Lifetime Learning Credits 25A

.06 Earned Income Credit 32 .07 Refundable Credit for Coverage Under a Qualified Health Plan 36B(f)(2)(B) .08 Rehabilitation Expenditures Treated as Separate New Building 42(e) .09 Low-Income Housing Credit 42(h) .10 Employee Health Insurance Expense of Small Employers 45R