Where in step by step interview is form 8615?

[gborn]

My children, who are full time students, have income over the threshold.  From what I can tell, I have to file separate 1040's for them. In the interview so far for my return, I have them as dependents based on the questions asked so far.  Where in do I enter info that will trigger form 8615 to be created so that on my form it is designated that they are filing separately?  Or, is there some other method of doing that?  Searching on "child income" and filling out that part, doesn't trigger creation of the form.  I also have an imported 1099 from a UTMA account (that is part of my logon at a broker and imported automatically when I imported my account) for them that I believe I have to delete?  I have desktop home and business (not listed as an option).

[MaryK4 · Accepted solution]

Form 8615 will be in your child's return.   You will need to start a new, separate tax file for each child.  You can then find it under Less Common Income -Child's Income (Under Age 24).  You are correct that you should delete the UTMA 1099 from your return because the income in a UTMA account legally belongs to the child and is tied to their Social Security number. If it remains on your return, you will be taxed on it at your higher rate unnecessarily.

NOTE:

Form 8814 is used if you elect to report the child's income on your return. This is generally only allowed if their income is solely from interest and dividends and stays below a specific threshold (e.g., $13,500 for 2025).  Form 8615 is required when the child files their own return. It calculates the "Kiddie Tax" by taking information from your parent return (like your taxable income) and applying it to the child's unearned income over $2,700.

[gborn]

Thanks, @MaryK4 ! 

Yes, form 8814 came up in the interview and both of my kids' income is above that threshold.

Just to confirm- I still list them as dependents? The interview doesn't ask whether they are filing their own returns.

On my return, there is no linkage to my kids' returns or reference to the fact that they are filing separate returns.  Is that valid?  The only linkage is through each kid's return having form 8815?

[MaryK4 · Accepted solution]

Yes you can still claim them as dependents.  The IRS will be able to cross reference the returns to make sure the 8815 is correct. @gborn