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Publication 929

Tax Rules for  
Children and  


Future Developments(p1)

For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to


Social security number (SSN).(p1)
Dependents who are required to file a tax return must have an SSN. To apply for an SSN, file Form SS-5 with the Social Security Administration. You can go to the website for more information.
Individual taxpayer identification number (ITIN).(p1)
The IRS will issue an ITIN to a nonresident or resident alien who doesn’t have and isn’t eligible to get an SSN. To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It takes 6-10 weeks to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. See the Form W-7 instructions for more information.
An ITIN is for tax use only. It doesn’t entitle you to social security benefits or change your employment or immigration status under U.S. law. If you were assigned an ITIN before January 1, 2013, or if you have an ITIN that you haven't included on a tax return in the last 3 consecutive years, you may need to renew it. For more information see the instructions for Form W-7.
Photographs of missing children.(p2)
The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
Net Investment Income Tax. (p2)
A child whose tax is figured on Form 8615 may be subject to the Net Investment Income Tax (NIIT). See the instructions for Form 8960 for more information.


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).


Many of the terms used in this publication, such as "dependent," "earned income," and "unearned income," are defined in the Glossary at the back of this publication.

Comments and suggestions.(p2)

We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from Click on "More Information" and then on "Give us feedback."
Or you can write to:

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.
Ordering forms and publications.(p2)
Visit to download forms and publications. Otherwise, you can go to to order current and prior-year forms and instructions. Your order should arrive within 10 business days.
Tax questions.(p2)
If you have a tax question not answered by this publication, check and How To Get Tax Help at the end of this publication.


Useful items

You may want to see:

 501 Exemptions, Standard Deduction, and Filing Information
 505 Tax Withholding and Estimated Tax
 550 Investment Income and Expenses
Form (and Instructions)
 W-4: Employee's Withholding Allowance Certificate
 8615: Tax for Certain Children Who Have Unearned Income
 8814: Parents' Election To Report Child's Interest and Dividends
See How To Get Tax Help near the end of this publication for information about getting these publications and forms.

Part 1. Rules for All Dependents(p2)


Words you may need to know (see Glossary)

This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding.