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Form 8615, Tax for Children Under Age 18 Who Have Investment Income of More Than $1,700

If your child is required to file a tax return, we recommend that you have him or her file a separate return on Form 1040-EZ, 1040A, or 1040.

If the child is under 18 at all times during the year and investment income of more than $1,700, he or she will have to complete Form 8615 and attach it to the individual return. In that case, Form 1040-EZ can't be used.

Form 8615, Tax for Children Under Age 18 Who Have Investment Income of More Than $1,700

The file is in Adobe portable document format (PDF), which requires the use of Adobe Acrobat Reader.

Adobe Acrobat Reader is available, without charge, at the Adobe website.

For more information, see our discussion of reporting a child's income on a child's return.

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