Skip to main content
Level 3
December 11, 2025
Question

Which parent's income is considered in calculation of dependent's capital gain tax?

  • December 11, 2025
  • 2 replies
  • 10 views
Minor child has $20,000 long term capital gain and dividends. Child's parents are not married. One parent claims the child and files as the Head of Household. The other parent files Single with no dependents.

2 replies

Intuit Community Champion
December 11, 2025

Which ever one that claims child. as a side note filing HH means paying over 50% of household support, also either parent could claim child as long as they agree, but if not the parent with higher income would claim

BobKamman
Level 15
December 11, 2025

Do the parents live together?  From the instructions for Form 8615:

"Parents never married. If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income."