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If any farming or fishing income is included on line 8, the tax may be less if you use Schedule J. If Schedule J was used to figure the tax on the parent's return, see Pub. If line 8 includes any net capital gain or qualified dividends and the child or any other child filing Form also files Form , see Pub.

If you use the Qualified Dividends and Capital Gain Tax Worksheet to figure the line 9 tax, complete that worksheet as follows. On line 2, enter the amount of qualified dividends included on Form , line 8. See the instructions for line 8.

On line 3, enter the amount of the net capital gain included on Form , line 8. Otherwise, skip steps 7, 8, and 9 of these instructions below, and go to step Determine whether there is a line 8 capital gain excess. To do this, subtract from line 1 of the worksheet the amount on line 2c of the parent's Foreign Earned Income Tax Worksheet.

If the result is more than zero, that amount is the line 8 capital gain excess. If the result is zero or less, there is no line 8 capital gain excess. If there is no line 8 capital gain excess, skip step 9 below and go to step If there is a line 8 capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet, as instructed, earlier, and in step 10, later, but in its entirety and with the following additional modifications.

Reduce the amount you would otherwise enter on line 3 but not below zero by the line 8 capital gain excess. Reduce the amount you would otherwise enter on line 2 but not below zero by any of the line 8 capital gain excess not used in a earlier. Complete lines 5 through 25 following the worksheet instructions. Use the parent's filing status to complete lines 6, 13, 22, and Enter the amount from line 25 of the Qualified Dividends and Capital Gain Tax Worksheet on Form , line 9, and check the box on that line.

If the Foreign Earned Income Tax Worksheet in the Instructions for Forms and SR was used to figure the parent's tax, enter the amount from line 4 of that worksheet, instead of the parent's tax from Form , line If line 14 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax.

However, if the child has to file Schedule D and line 18 or line 19 of the child's Schedule D is more than zero, use the Schedule D Tax Worksheet to figure this tax instead. Before using the Qualified Dividends and Capital Gain Tax Worksheet to figure the line 15 tax, you will need to know the amount of net capital gain and qualified dividends, if any, included on line If the child has net capital gain, the amount of net capital gain included on line 14 is the amount from line 2 of the child's completed Line 5 Worksheet minus the amount from the last line of that worksheet.

If the child has qualified dividends, the amount of qualified dividends included on line 14 is the amount from line 1 of the child's completed Line 5 Worksheet minus the amount from the next to the last line of that worksheet. If line 14 includes any net capital gain or qualified dividends and the child files Form , see Pub.

If you use the Qualified Dividends and Capital Gain Tax Worksheet to figure the line 15 tax, complete that worksheet as follows. On line 2, enter the amount of the qualified dividends included on Form , line See Net capital gain and qualified dividends on line 14 , earlier. On line 3, enter the amount of the net capital gain included on Form , line If you are completing the worksheet in the Instructions for Forms and SR, leave line 5 blank.

Use the child's filing status to complete lines 6, 13, 22, and 24 of the worksheet for Form Enter the amount from line 25 of this Qualified Dividends and Capital Gain Tax Worksheet on line 15 of Form and check the box on that line. If line 14 includes any farming or fishing income, the tax may be less if you use Schedule J. If line 4 includes any qualified dividends or net capital gain, use the Qualified Dividends and Capital Gain Tax Worksheet to figure the tax unless the Schedule D Tax Worksheet has to be used instead.

If any farming or fishing income is included on line 4, the tax may be less if you use Schedule J. If line 4 includes any qualified dividends or net capital gain and the child files Form , see Pub. Home Instructions Instructions for Form Change in tax rates.

Certain January 1 birthdays. Line 1 Earned income. Qualified dividends. Net capital gain and qualified dividends on line 8. Net capital gain or qualified dividends on line 5. Net capital gain or qualified dividends on line 6. Skip the confusion of sorting through all of our drivers and let us detect only the ones you need. Driver detection is now available for the desktop download experience. Give it a try on your PC! You only need to do this once to guarantee a faster support experience at any time.

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