Form 8615 for Child's Taxes (Kiddie Tax)

[Michael16]

I am the trustee of a First Party Special Needs Trust for my child. Income from the grantor trust gets passed to my child at our rate (aka the kiddie tax) as my child is claimed as a dependent on our taxes (income is well into the 5 figures so well above $2700). 

I filed the trust taxes (Form 1041) and I'm working on my child's now. When completing my child's individual return in TurboTax, where do I find form 8615? So far I don't see it taken into account as I've worked through the tax forms.

[DianeW777 · Accepted solution]

Yes, as you indicated a child must file their own tax return (Form 1040) if they have over $2,700 in unearned income (e.g., 1099-B stock sales, interest, dividends) for 2025. 

1. Open your TurboTax Online or TurboTax Desktop return
2. Search (upper right) > Type form 8615 > click the Jump to... link
3. Continue to follow the screen questions and answers

While parents can report interest/dividends on their own return using Form 8814, 1099-B transactions (if applicable) usually require the child to file a separate return, potentially using Form 8615 for taxes on unearned income. 

• What is Form 8615: Tax For Certain Children Who Have Unearned Income
• What is the kiddie tax?

Note: While wages are not taxed under kiddie tax rules, they are included in the child’s total gross income, which determines if a tax return is required and if the child qualifies as a dependent.