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Publication 929 (2003), Tax Rules for Children and Dependents
For use in preparing
2003
Returns
Table of Contents
Publication 929 - Introductory Material
Important Changes
Important Reminders
Introduction
Useful Items - You may want to see:
Publication 929 - Main Contents
Part 1. Rules for All Dependents
Terms you may need to know (see Glossary):
Filing Requirements
Earned Income Only
Unearned Income Only
Earned and Unearned Income
Other Filing Requirements
Should a Return Be Filed Even If Not Required?
Responsibility for Child's Return
Third party designee.
Designated as representative.
IRS notice.
Standard Deduction
Standard Deduction of Zero
Dependent's Own Exemption
Withholding From Wages
Exceptions.
Part 2. Tax on Investment Income of Child Under 14
Terms you may need to know (see Glossary):
Which Parent's Return To Use
Parent's Election To Report Child's Interest and Dividends
Effect of Making the Election
Figuring Child's Income
Figuring Additional Tax
Illustrated Example
Tax for Children Under Age 14 Who Have Investment Income of More Than $1,500
Providing Parental Information (Form 8615, Lines A–C)
Step 1. Figuring the Child's Net Investment Income (Form 8615, Part I)
Step 2. Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II)
Step 3. Figuring the Child's Tax
Alternative Minimum Tax
Illustrated Example
Publication 929 - Additional Material
Glossary
How To Get Tax Help
Index
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