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Form 8615 Tax for Certain Children Who Have Unearned Income Irs 2014

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2014-2025 Form

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[Music] hi i'm the tax geek and i'm here to give you another oversimplified rundown of a complicated tax topic today we get to decide who is a dependent and who isn't dependents come in two types qualified child and qualified relative both confer different benefits to the taxpayer which we'll get into in a moment when it comes to claiming dependence there are four ground rules first people who are dependents themselves cannot claim dependence of their own a dependent generally cannot file a joint return with a spouse a dependent must be a citizen or permanent resident of the united states a u.s national or a resident of canada or mexico and a dependent must have a social security number an individual tax identification number or an adoption tax identification number let's look at the qualified child rules first a qualified child must meet four tests relationship age residency and support to meet the relationship test a qualified child must be you

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