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Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). Definitions.
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1 mar 2021 · For tax years 2018 and 2019, the unearned income of certain children was taxed using the brackets and tax rates of estates and trusts. For tax years after 2019, the unearned income above a certain amount is taxed at the parent’s rate.
28 mar 2024 · Publication 929 highlights the significant tax benefits available to taxpayers who claim dependents, such as the Child Tax Credit. It explains the enhancements made to the Child Tax Credit through recent tax legislation and other credits available to families with qualifying dependents.
IRS Publication 929 provides guidelines for when and how a dependent's income should be reported. The guidelines vary based on whether the income is that of a qualifying child or a qualifying dependent, the amount of the income, the amounts of earned and unearned income, and the dependent's marital status.
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It is a refundable credit for taxpayers who have at least one qualifying child and who have had more money withheld from their paychecks than they owe in taxes. IRS Pub 929 provides guidance on how to calculate the Additional Child Tax Credit, and it also explains some limitations and requirements.
