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below.) Incomplete Information for Parent or Other …

Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 10 Draft Ok to PrintAH XSL/XMLF ileid: .. ions/I8615/2017/A/XML/Cycle03/source(Ini t. & Date) _____Page 1 of 7 10:44 - 7-Jul-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Form 8615 Tax for Certain Children Who Have Unearned IncomeDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest Information about developments related to Form 8615 and its instructions, such as legislation enacted after they were published, go to InstructionsPurpose of FormFor children under age 18 and certain older children described below in Who Must File, unearned income over $2,100 is taxed at the Parent 's rate if the Parent 's rate is higher than the child's.

Page 3 of 7 Fileid: … ions/I8615/2017/A/XML/Cycle03/source 10:44 - 7-Jul-2017 The type and rule above prints on all proofs including departmental reproduction ...

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