Tax for Certain Children Who                                             OMB No. 1545-0074
Form 8615                                             Have Unearned Income 
Department of the Treasury                        Attach only to the child’s Form 1040 or 1040-NR.                           2024
                                                                                                                            Attachment   
Internal Revenue Service           Go to www.irs.gov/Form8615 for instructions and the latest information.                  Sequence No. 33
Child’s name shown on return                                                                               Child’s social security number 

A  Parent’s name (first, initial, and last). Caution: See instructions before completing.                  B  Parent’s social security number

C  Parent’s filing status (check one): 
     Single              Married filing jointly     Married filing separately       Head of household            Qualifying surviving spouse
Part I   Child’s Net Unearned Income 

1    Enter the child’s unearned income. See instructions .       .  .   .     . . . . .   . .        . . . .  .  .       1 
2    If the child did not itemize deductions on       Schedule A (Form 1040) or     Schedule A (Form 1040-NR), 
     enter $2,600. Otherwise, see instructions        . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       2 
3    Subtract line 2 from line 1. If zero or less, stop; do not complete the rest of this form but do      attach it 
     to the child’s return.      . . . .        . . . . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       3 
4    Enter the child’s       taxable income from Form 1040 or 1040-NR, line 15. If the child files Form 2555, 
     see the instructions        . . . .        . . . . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       4 
5    Enter the smaller of line 3 or line 4. If zero, stop; do not complete the rest of this form but do attach it 
     to the child’s return       . . . .        . . . . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       5 
Part II  Tentative Tax Based on the Tax Rate of the Parent 
6    Enter the parent’s        taxable income from Form 1040 or 1040-NR, line 15. If zero or less, enter -0-. If
     the parent files Form 2555, see the instructions      . .   .  .   .     . . . . .   . .        . . . .  .  .       6
7    Enter the total, if any, from Forms 8615, line 5, of    all other children of the parent named above.      Do 
     not include the amount from line 5 above         . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       7 
8    Add lines 5, 6, and 7. See instructions        . . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       8 
9    Enter the tax on the amount on line 8 based on the        parent’s filing status above. See instructions. If
     the Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, or Schedule J 
     (Form 1040) is used to figure the tax, check here  .    .   .  .   .     . . . . .   . .        . . . .  .          9 
10   Enter the parent’s tax from Form 1040 or 1040-NR, line 16, minus any alternative minimum tax. Do 
     not include any tax from      Form 4972       or Form 8814, or any tax from the recapture of an education
     credit. If the parent files Form 2555, see the instructions. If the Qualified Dividends and Capital Gain
     Tax Worksheet, Schedule D Tax Worksheet, or Schedule J (Form 1040) was used to figure the tax, 
     check here  .           . . . . . .        . . . . .  . .   .  .   .     . . . . .   . .        . . . .  .          10 
11   Subtract line 10 from line 9 and enter the result. If line 7 is blank, also enter this amount on line 13 and 
     go to Part III      .   . . . . . .        . . . . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       11 
12a  Add lines 5 and 7         . . . . .        . . . . .  . .   .  .   .     . . . . .     12a 
   b Divide line 5 by line 12a. Enter the result as a decimal (rounded to at least three places)  .      . .  .  .       12b      ×   . 
13   Multiply line 11 by line 12b .    .        . . . . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       13 
Part III Child’s Tax—If lines 4 and 5 above are the same, enter -0- on line 15 and go to line 16. 

14   Subtract line 5 from line 4     . .        . . . . .  . .   .  .   .     . . . . .     14 
15   Enter  the  tax  on  the  amount  on  line  14  based  on  the child’s  filing  status.  See  instructions.  If  the
     Qualified  Dividends  and  Capital  Gain  Tax  Worksheet,  Schedule  D  Tax  Worksheet,  or  Schedule  J 
     (Form 1040) is used to figure the tax, check here  .    .   .  .   .     . . . . .   . .        . . . .  .          15 
16   Add lines 13 and 15  .        . . .        . . . . .  . .   .  .   .     . . . . .   . .        . . . .  .  .       16 
17   Enter  the  tax  on  the  amount  on  line  4  based  on  the child’s  filing  status.  See  instructions.  If  the
     Qualified  Dividends  and  Capital  Gain  Tax  Worksheet,  Schedule  D  Tax  Worksheet,  or  Schedule  J 
     (Form 1040) is used to figure the tax, check here  .    .   .  .   .     . . . . .   . .        . . . .  .          17 
18   Enter the larger of line 16 or line 17 here and on the      child’s Form 1040 or 1040-NR, line 16. If the
     child files Form 2555, see the instructions .      .  . .   .  .   .     . . . . .   . .        . . . .  .  .       18 
For Paperwork Reduction Act Notice, see your tax return instructions.                     Cat. No. 64113U                    Form 8615 (2024)