[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-8347":3},{"rec_id":4,"title":5,"text":6},"8347","Tax for Certain Children Who Have Unearned Income (Form 8615)","Some taxpayers under age 24 who have unearned income over $2,700 are taxed at their parents' higher tax rates. \u003Ci>Form 8615\u003C/i> is used to calculate the tax in this situation.\nYou must file \u003Ci>Form 8615\u003C/i> if you meet all of the following conditions:\n\u003Col>\n\u003Cli>You had more than $2,700 of unearned income.\u003C/li>\n\u003Cli>You are required to file a tax return.\u003C/li>\n\u003Cli>You were either:\n\u003Cul>\n\u003Cli>Under age 18 at the end of 2025,\u003C/li>\n\u003Cli>Age 18 at the end of 2025 and didn't have earned income that was more than half of your support, or\u003C/li>\n\u003Cli>A full-time student at least age 19 and under age 24 at the end of 2025 and didn't have earned income that was more than half of your support.\u003C/li>\n\u003C/ul>\n\u003C/li>\n\u003Cli>At least one of your parents was alive at the end of 2025.\u003C/li>\n\u003Cli>You don't file a joint return for 2025.\u003C/li>\n\u003C/ol>",1777391476902]