Form 8615 D Worksheet Bug?

[seabassx]

I’m filling out a return for a child that needs to file Form 8615 – Tax For Certain Children Who Have Unearned Income. The child’s entire income comes from plain-old mutual funds and is:
($1) short-term capital loss

$4,777 long-term capital gain

$57 qualified dividends

$12 non-qualified dividends

As such, lines 18 and 19 of Schedule D are both blank since the child doesn’t have any gain from collectibles or Section 1250 gains.

The problem I am observing is on the child’s Schedule D worksheet that is used to calculate Line 15 of Form 8615. Specifically, Line 11 (“Add lines 18 and 19 of Schedule D”) is coming in as blank, which is fine, but the calculation on Line 12 of the worksheet (“Enter the smaller of line 9 or line 11”) is then ignoring that blank line rather than interpreting it as zero, with the result that Line 12 is being calculated to be equal to Line 9 rather than zero. This results in the portion of LTCG allocated to the child’s calculation not getting their 0% rate. Here’s what the worksheet looks like:

If I override either line 18 or 19 of Schedule D to be $0 instead of blank, the 8615 D worksheet processes correctly:

However, I am then unable to e-file. As far as I can tell, this is just a bug in the TT calculations that needs to be fixed but I would be happy to be told there's another solution.

[JoeyB]

moved

[seabassx]

Anyone?