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Official form guide
Form 8615: Tax for Certain Children Who Have Unearned Income
IRS Form 8615 is used to figure tax on a child’s unearned income that exceeds $2,700, applying the parent’s tax rate when the child is under 18 at year‑end. The form is required when the child’s unearned income is over the $2,700 threshold.
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IRS Form 8615 - Tax for Certain Children Who Have Unearned Income
IRS Form 8615 is used to figure tax on a child’s unearned income that exceeds $2,700, applying the parent’s tax rate when the child is under 18 at year‑end. The form is required when the child’s unearned income is over the $2,700 threshold.
Risk Radar
Scan points- 1Failing to attach Form 8615 to the child’s return when required invalidates the filing.
- 2Not attaching Form 8615 to the child’s return when the child’s unearned income exceeds $2,700.
- 3Using the wrong parent’s return (e.g., filing jointly when parents filed separately).
- 4Omitting required evidence of the child’s unearned income, such as Forms 1099.
- 5Failing to request a filing extension on Form 4868 when parent information is unavailable by the due date.
Plain English
Form 8615 tells the IRS how much tax a child with investment‑type income owes. If the child earned more than $2,700 in interest, dividends, or other unearned money, the parent’s tax rate is used to calculate the child’s liability. The form is attached to the child’s regular tax return.
Submission Date
- Filing date: 2026-01-22 16:10:50
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the child had more than $2,700 of unearned income and was under age 18 at the end of 2025.
- Do not use it when the parent elects to report the child’s interest, ordinary dividends, and capital gain distributions on the parent’s return.
- Check Form 8814 instead when the parent makes the election to report the child’s interest, dividends, and capital gain distributions on the parent’s return.
Form selector
Use this form or another form?
Child may be subject to Alternative Minimum Tax
AMT items such as accelerated depreciation or tax‑exempt interest could increase tax liability
✓ Confirm presence of AMT items before proceeding
Child may be subject to Net Investment Income Tax
NIIT adds a 3.8% tax on net investment income exceeding the MAGI threshold
✓ Verify child’s MAGI and net investment income
Child files Form 2555 for foreign earned income
Foreign earned income requires the Foreign Earned Income Tax Worksheet instead of standard line amounts
✓ Confirm Form 2555 is attached and used for tax calculation
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 9 tax calculation
Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J · Instructions for Form 8615, line 9
Unearned income amount
Schedule of taxable interest, dividends, capital gains, rents, royalties, etc. · Instructions p.1 – definition of unearned income
Parent’s Schedule J amounts (lines 19‑22)
Parent’s Schedule J (Form 1040) · Instructions p.8 – lines 19‑22
Form 8960 calculation for NIIT
Form 8960 · Instructions p.2 – NIIT
Form 6251 for AMT
Form 6251 · Instructions p.2 – AMT
Before you submit
- 1Verify the child’s unearned income exceeds $2,700.
- 2Confirm the child was under age 18 at the end of 2025.
- 3Enter the total unearned income on line 1.
- 4Calculate tax on line 9 using the appropriate worksheet.
- 5Copy the parent’s Schedule J amounts to lines 19‑22 as instructed.
- 6Attach Form 8960 if NIIT applies.
- 7Attach Form 6251 if AMT applies.
- 8Sign the form in the designated signature area.
- 9Make a copy of the completed Form 8615 for your records.
- 10Mail the form to the IRS as directed in the filing instructions.
How to file this form
- 1Calculate the child’s total unearned income and record it on line 1.
- 2Determine the tax using the Tax Table or appropriate worksheet and enter the result on line 9.
- 3Transfer the parent’s Schedule J amounts to lines 19‑22 as directed.
- 4Attach any required forms (e.g., Form 8960, Form 6251) and sign the return.
- 5File the completed Form 8615 with the IRS and retain the acknowledgment copy.
Known limitations
- 1Does not apply when the child’s unearned income is $2,700 or less.
- 2Does not apply when the parent elects to report the child’s interest, dividends, and capital gain distributions on the parent’s return (use Form 8814).
- 3Does not apply for children who were 18 or older at the end of 2025, even if unearned income exceeds $2,700.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The instructions are the 20 25 edition of Form 8615. The source directs users to the IRS.gov/Form8615 page for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 20 25
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8615 and all supporting worksheets for at least three years.
- 2Store any attached forms (e.g., Form 8960, Form 6251) with the child’s tax records.
- 3Monitor for an IRS acknowledgment or processing notice.
- 4If an error is discovered, file an amended return using Form 1040X.
- 5Update the child’s tax records if the parent’s election changes in future years.
Sources
- SRCInstructions p.1 — revision shown as “20 25”.
- SRCInstructions p.1 — latest information page referenced at IRS.gov/Form8615.
- SRCInstructions p.1 — unearned income threshold of $2,700.
- SRCInstructions p.1 — child must be under age 18 at end of 2025 to use the form.
- SRCInstructions p.1 — parent may elect to report child’s interest, dividends, and capital gains on Form 8814 instead of using Form 8615.
- SRCInstructions p.2 — AMT may apply; see Form 6251.
- SRCInstructions p.2 — NIIT of 3.8% may apply; see Form 8960.
- SRCInstructions p.8 — lines 19‑22 require amounts from parent’s Schedule J.
- SRCInstructions p.7 — line 9 tax calculation methods include Tax Table, worksheets, Schedule J.
- SRCInstructions p.10 — foreign earned income rules involve Form 2555.
Common confusion points
Do I need to file Form 8615 if my child earned wages?
Form deals only with unearned income; wages are earned income.
→ Confirm the income type is unearned before using the form.
Which worksheet should I use for line 9?
Multiple worksheets are listed; choice depends on presence of capital gains or qualified dividends.
→ Check if line 8 includes net capital gain or qualified dividends, then select the appropriate worksheet.
Can I use the parent’s joint return for the child?
The instructions specify using the parents’ joint return if they file jointly.
→ Verify the parents file a joint return before copying Schedule J amounts.
Is the NIIT applicable to my child?
NIIT applies based on MAGI threshold and net investment income.
→ Calculate MAGI and compare to the threshold to determine NIIT liability.
When should I attach Form 6251?
Form 6251 is needed only if the child has AMT items.
→ Review the child’s income for accelerated depreciation or tax‑exempt interest before attaching.
What if the child also files Form 2555?
Foreign earned income changes where to enter amounts on Form 8615.
→ Follow the Form 2555 instructions and use the Foreign Earned Income Tax Worksheet.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040 – re‑file the child’s return with corrected Form 8615.
Questions about IRS Form 8615
What is IRS Form 8615 used for?
Form 8615 tells the IRS how much tax a child with investment‑type income owes. If the child earned more than $2,700 in interest, dividends, or other unearned money, the parent’s tax rate is used to calculate the child’s liability. The form is attached to the child’s regular tax return.
Who must file IRS Form 8615?
Any child who (1) had unearned income over $2,700, (2) must file a tax return, and (3) was under age 18 at the end of 2025 must file IRS Form 8615.
What information does IRS Form 8615 require?
The form collects the child’s unearned income (Part I lines 1‑5), the parent’s taxable income (Part II line 6), and then computes the child’s tax (Part III lines 7‑13).
How do I complete IRS Form 8615?
First, gather proof that the child’s unearned income exceeds $2,700 and the parent’s tax information. Enter the child’s taxable income on Part I lines 1‑5, then input the parent’s taxable income on line 6 of Part II. Use the worksheet calculations to fill lines 7‑13 and complete Part III. Attach the completed Form 8615 to the child’s tax return before filing.
What happens if IRS Form 8615 is filed incorrectly?
If the calculated tax is wrong because a parent’s income changes, the child must file Form 1040‑X to amend the return, and an extension to file does not extend time to pay.
Do I need to file Form 8615 if my child earned wages?
Form deals only with unearned income; wages are earned income. Confirm the income type is unearned before using the form.
Which worksheet should I use for line 9?
Multiple worksheets are listed; choice depends on presence of capital gains or qualified dividends. Check if line 8 includes net capital gain or qualified dividends, then select the appropriate worksheet.
Can I use the parent’s joint return for the child?
The instructions specify using the parents’ joint return if they file jointly. Verify the parents file a joint return before copying Schedule J amounts.
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