Question

Which of the following taxpayers meet the requirements to file Form 8615?

All taxpayers are single.

Daphne (5). She has $200 in interest and no other income. Daphne's parents provide all of her support.


Jason (18). He has $2,300 in dividends and wages of $25,000. He provided 25% of his own support and his parents provided the other 75% of his support for the year.


Maquelle (19). He is a full-time student and has $3,600 in interest and wages of $2,000. He provided 5% of his support and his parents provided the remaining 95%.


Tina (15). She has $3,000 in interest and no other income. Tina lives with her grandparents, who provide all of her support, because her parents were killed in an accident three years ago.

Answer 1

Only Maquelle.

Reasoning (using the Form 8615 rules: kiddie tax applies when a child has unearned income more than $2,300, is either under 18 or a full‑time student under 24 who did not provide more than half of own support (or is 18 and did not provide more than half), and has at least one living parent):

- Daphne (5): $200 interest < $2,300 threshold → no Form 8615.
- Jason (18): Unearned income = $2,300 (not more than $2,300) → no Form 8615. (If his unearned income were over $2,300, he would meet the age/support test because his parents provided more than half.)
- Maquelle (19, full‑time student): $3,600 unearned > $2,300, provided only 5% of support and parents provided the rest → must file Form 8615.
- Tina (15): $3,000 unearned > $2,300 but both parents are deceased, so the kiddie‑tax rules that trigger Form 8615 do not apply → no Form 8615.