Tax Rules for Children & Dependents

Table of Contents

For Use in Preparing 2001 Returns

• Important Changes
• Important Reminders
• Introduction
• Topics and Useful Items
• Part 1. Rules for All Dependents
• Filing Requirements
• Who Should File?
• Responsibility for Child's Return
• Standard Deduction
• Dependent's Own Exemption
• Withholding From Wages
• Part 2. Tax on Investment Income of Child Under 14
• Parent's Election To Report Child's Interest and Dividends
• Tax for Children Under Age 14 Who Have Investment Income of More Than $1,500
• Glossary
• How To Get Tax Help

Publication Index | IRS-Forms Main | Home