Federal Tax Form 8615 - Computation of Tax for Children under 14

Tax Form 8615 is used to figure a child's tax rate for investment income if the income amount is over $1600. Form 8615 must be filed for any child who meets the following conditions:

• The child was under age 14 at the end of 2005. A child born on January 1, 1992, is considered to be age 14 at the end of 2005
• At least one of the child's parents was alive at the end of 2005
• The child had more than $1,600 of investment income
• The child is required to file a tax return

Form name	Instructions	Form
2007 Federal Tax Form 8615 - Computation of Tax for Children under 14
2006 Federal Tax Form 8615 - Computation of Tax for Children under 14	-
2005 Federal Tax Form 8615 - Computation of Tax for Children under 14	-