What if my parent did not file a 8615?

[CarlitaH]

Here's the requirements to file a 8615: <a rel="nofollow" target="_blank" href="https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Forms/What-is-IRS-Form-8615--Tax-for-Certain-...>

[Hal_Al]

The parents do NOT file a form 8615 with their return.

Form 8615 is filed with the child's return. It is used to calculate the "Kiddie tax", wherein the tax on a child's investment income (over $2100) is taxed at the parent's tax rate.

If the child's only income is from interest and dividends, Alaska PFD or capital gains distributions shown on a 1099-DIV, there is a provision for entering it on the parent's return, instead of the child's. In that case form 8814 is used, not 8615.