What do I enter as my parent's taxable income?

Usually you should enter the amount from your parent's Form 1040, Line 15. If your parent filed a joint return, you would still enter Form 1040, Line 15 from that return even if your parent's spouse isn't your parent.

If your parent used the Foreign Earned Income Tax Worksheet to figure their tax, enter the amount from Line 3 of that worksheet instead of your parent's taxable income.

If your parent's taxable income is zero or less, enter zero.