U.S. · Form 8615 line 9
Form 8615 line 9 tax on line 8.
Which table to use, and how the tentative tax reaches line 13.
Form 8615 line 9 is “Enter the tax on the amount on line 8 based on the parent’s filing status above.” You figure it with the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet or Schedule J, depending on what line 8 contains. Line 11 then subtracts the parent’s own tax (line 10) to get the tentative tax.
From line 9 to line 13
Result
Reference table
| If line 8 contains | Figure line 9 with |
|---|---|
| No net capital gain or qualified dividends | The Tax Table or Tax Computation Worksheet (or Schedule J, if used on the parent’s return). |
| Net capital gain or qualified dividends | The Qualified Dividends and Capital Gain Tax Worksheet. |
| 28% rate gain or unrecaptured section 1250 gain (child, parent or another child) | The Schedule D Tax Worksheet. |
| Schedule J used on the parent’s return | Schedule J. |
What line 9 is
Line 8 is the child’s net unearned income plus the parent’s taxable income plus any siblings’ amounts. Line 9 is the tax on that whole amount at the parent’s filing status. Line 10 is the parent’s tax from Form 1040 or 1040-NR line 16 minus any alternative minimum tax. The instructions say not to include tax from Form 4972 or Form 8814 or tax from the recapture of an education credit. The difference is the extra tax caused by adding the child’s income.
Lines 11 to 13
Line 11 subtracts line 10 from line 9. The instructions call this the tentative tax. If line 7 is blank, line 11 also goes on line 13. If line 7 has an amount, the tentative tax is split among the children by their share of the total: line 12a is line 5 plus line 7, line 12b is line 5 divided by line 12a as a decimal rounded to at least three places, and line 13 is line 11 times line 12b.
Worked example
Line 9 is $14,000 and the parent’s line 10 is $12,500, so line 11 is $1,500. The child’s line 5 is $4,500 and line 7 is $3,000, so line 12a is $7,500, line 12b is 0.600 and line 13 is $900. With line 7 blank, line 13 would simply be $1,500. All figures are illustrative; real line 9 and line 10 come from the tax tables.
Limits of this page
This page does not compute the tax itself. It takes the figures from your tax table or worksheet, which is where mistakes happen, and shows the subtraction and split. For Form 2555 filers, the instructions explain a special use of the Schedule D Tax Worksheet.
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 9?
The tax on the line 8 amount at the parent’s filing status, figured with the Tax Table or the worksheet the instructions direct.
What is line 11?
Line 9 minus line 10: the tentative tax from adding the child’s net unearned income to the parent’s return.
When do I use lines 12a, 12b and 13?
When line 7 has an amount, to split the tentative tax among the children by their share of net unearned income. If line 7 is blank, line 11 goes straight to line 13.
What is excluded from line 10?
Alternative minimum tax, tax from Form 4972 or Form 8814 and tax from the recapture of an education credit.
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.