Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 42

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2017 Form 1040—Line 44
2. Was age 18 at the end of 2017
19 of Schedule D is more than zero, use
You are filing Schedule D and
and didn't have earned income that was
the Schedule D Tax Worksheet in the
Schedule D, lines 15 and 16, are both
more than half of the child's support, or
Instructions for Schedule D to figure the
more than zero.
amount to enter on Form 1040, line 44.
3. Was a full-time student at least
But if you are filing Form 2555 or
But if you are filing Form 2555 or
age 19 but under age 24 at the end of
2555-EZ, you must use the Foreign
2555-EZ, you must use the Foreign
2017 and didn't have earned income that
Earned Income Tax Worksheet instead.
Earned Income Tax Worksheet instead.
was more than half of the child's sup-
Schedule J. If you had income from
port.
farming or fishing (including certain
Qualified Dividends and Capital Gain
amounts received in connection with the
Tax Worksheet. Use the Qualified
But if the child files a joint return for
Exxon Valdez litigation), your tax may
Dividends and Capital Gain Tax Work-
2017 or if neither of the child's parents
be less if you choose to figure it using
sheet, later, to figure your tax if you
was alive at the end of 2017, don’t use
income averaging on Schedule J.
don’t have to use the Schedule D Tax
Form 8615 to figure the child's tax.
Worksheet and if any of the following
Foreign Earned Income Tax Work-
A child born on January 1, 2000, is
applies.
sheet. If you claimed the foreign earned
considered to be age 18 at the end of
You reported qualified dividends
income exclusion, housing exclusion, or
2017; a child born on January 1, 1999, is
on Form 1040, line 9b.
housing deduction on Form 2555 or
considered to be age 19 at the end of
You don’t have to file Schedule D
2555-EZ, you must figure your tax using
2017; a child born on January 1, 1994, is
and you reported capital gain distribu-
the Foreign Earned Income Tax Work-
considered to be age 24 at the end of
tions on Form 1040, line 13.
sheet.
2017.
Schedule D Tax Worksheet. If you
have to file Schedule D, and line 18 or
-42-
Need more information or forms? Visit IRS.gov.

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