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Publication 929
Tax Rules for Children and Dependents

For Use in Preparing 1999 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 $1,400

Glossary

How To Get More Information


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Monday, 22 Nov 1999 17:06:35 EST