U.S. · Form 8615 line 6
Form 8615 line 6 parent’s taxable income.
Whose return to read, and how lines 5, 6 and 7 become line 8.
Form 8615 line 6 is “Enter the parent’s taxable income from Form 1040 or 1040-NR, line 15. If zero or less, enter -0-.” You take it from the parent’s return even if the parent’s spouse isn’t the child’s parent. Line 8 then adds lines 5, 6 and 7.
Add lines 5, 6 and 7
Result
Reference table
| Parents’ situation | Return to use |
|---|---|
| Married, filing jointly | The joint return. |
| Married, filing separate returns | The return of the parent with the greater taxable income. |
| Married but not living together, custodial parent considered unmarried | The custodial parent’s return. |
| Married but not living together, custodial parent not considered unmarried | The return of the parent with the greater taxable income. |
| Divorced or legally separated, custodial parent not remarried | The custodial parent’s return. |
| Custodial parent remarried | The stepparent is treated as the other parent: use the joint return, or if separate returns, the one with the greater taxable income. |
Which parent’s return
If the parents file a joint return, use it. The instructions then give the rules in the table above for parents who don’t file jointly. Lines A, B and C at the top of the form identify the parent whose return you use, and line 6 reads that parent’s taxable income.
What goes on line 6
Enter the amount from the parent’s Form 1040, 1040-SR or 1040-NR, line 15, even if the parent’s spouse isn’t the child’s parent. If the parent’s taxable income is zero or less, enter zero. A parent who files Form 2555 for the foreign earned income exclusion or housing exclusion or deduction enters line 3 of the Foreign Earned Income Tax Worksheet from the Instructions for Form 1040 instead.
Lines 7 and 8
Line 7 is the total of line 5 from the Forms 8615 of all the other children whose forms use the same parent’s tax information, not including this child’s own line 5. Line 8 adds lines 5, 6 and 7. The instructions say to find the net capital gain and qualified dividends included on line 8 before doing line 9.
Worked example
The child’s line 5 is $4,500 and the parent’s line 15 taxable income is $85,000, with no other children. Line 8 is $4,500 + $85,000 = $89,500. If a sibling’s Form 8615 shows $3,000 on line 5, line 7 is $3,000 and line 8 becomes $92,500. All figures are illustrative.
Limits of this page
The page only adds the three lines. It does not decide whose return applies to your family; read the instructions’ rules on parents who are divorced, separated or remarried.
Sources
- Instructions for Form 8615 (2025): Line-by-line instructions, worksheets and limits. Read November 2, 2026.
- Form 8615 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What goes on Form 8615 line 6?
The parent’s taxable income from Form 1040, 1040-SR or 1040-NR line 15; enter zero if it is zero or less.
Which parent’s return do I use?
A joint return if the parents filed one. Otherwise follow the instructions: for example, the parent with the greater taxable income if married and filing separately, or the custodial parent if divorced and not remarried.
What is line 7?
The total of line 5 from the Forms 8615 of all other children who use the same parent’s tax information, not counting this child.
What is line 8?
The sum of lines 5, 6 and 7, used to figure the tax at the parent’s rate on line 9.
Which tax year is this?
The 2025 edition of Form 8615 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.