Form 8615 Department of the Treasury Intermit Revenue Service (99) Chid's name shown on return Tax for Certain Children Who Have Unearned Income ► Attach only to the child's Form 1040. Form 1040A. or Form 1040NR. ► Go to www.irs.gov/Form8615 for instructions and the latest information. OMB No. 1545-0074 2017 Attachment Sequence No. 33 Child's social security number Before you begin: If the child, the parent, or any of the parent's other children for whom Form 8615 must be filed must use the Schedule D Tax Worksheet or has Income from farming or fishing, see Pub. 929, Tax Rules for Children and Dependents. It explains how to figure the child's tax using the Schedule D Tax Worksheet or Schedule J (Form 1040). A Pat's name (first. initial. and last). Caution: See instructions before completing. B Parent's social security number C Parent's filing status (check one): K Single K Married filing jointly Child's Net Unearned Income K Married filing separately K Head of household K Qualifying widow(er) 1 Enter the child's unearned income (see instructions) 2 If the child did not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,100. Otherwise, see instructions 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 4 Enter the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. If the child files Form 2555 or 2555-EZ, see the instructions 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 1 2 3 4 5 Part II Tentative Tax Based on the Tax Rate of the Parent 6 Enter the parent's taxable income from Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. If zero or less, enter -0-. If the parent files Form 2555 or 2555-EZ, see the instructions 7 Enter t