Form 8615

[chenschuh]

 A 14 years old child who lived with her dad all her life. Mom wasn't in the picture. Last year dad was dying he asked a friend to take care of his child. Then he died. His friend petitioned to the court and was granted guardianship from the state for the child for 2024-2026 years. year 2025 the child received a 1099-R box 2 15000, distribution code 4D. Form 8615 is asking her parent info. Which the guardian couldn't get it. What's the best way to file form 8615? How to by pass mother and let the child pay the taxes. The guardian claims her as dependent. Also the guardian wouldn't mind not to claim the child as dependent if it is more beneficial for the child to file and pay the taxes. Don't know how to by pass form 8615?

[Just-Lisa-Now-]

Does the guardian claim the child on their taxes?

[sjrcpa]

The Guardian has "stepped into" the shoes of the father. Use the Guardian's info.

I'll concede that Bob is correct. He looked into it. I didn't.

[BobKamman]

Try following the instructions.

Parent's return information unavailable. If a child can’t get the
required information about their parent's tax return, the child (or the
child's legal representative) can request the necessary information
from the IRS.
How to request. After the end of the tax year, send a signed,
written request for the information to the Internal Revenue Service
Center where the parent's return will be filed. (The IRS can’t process
a request received before the end of the tax year.)
The request must contain all of the following.
• A statement that you are making the request to comply with
section 1(g) of the Internal Revenue Code and that you have
tried to get the information from the parent.
• Proof of the child's age (for example, a copy of the child's birth
certificate).
• Evidence the child has more than $2,700 of unearned income
(for example, a copy of the child's prior year tax return or copies
of Forms 1099 for the current year).
• The name, address, social security number (SSN) (if known),
and filing status (if known) of the parent whose information is to
be shown on Form 8615.
A child's legal representative making the request should include a
copy of their Power of Attorney, such as Form 2848, or proof of legal
guardianship.

[chenschuh]

If client request the other parent's return from IRS, probably is going to take 2-6 months. If it is feasible or correct, I would rather use the guardian's tax rate to report the child's tax base on the quarrian's rate.

Form 8915  line A is for parent's name. If I put guardian's name  and SSN#. would that cause for red flag?

How do you calculate the child's unearned income? she did not work. Do I report all her 1099-R box 2 taxable amount plus taxable social security income as unearned income.

[BobKamman]

Is it feasible?  Sure.  Is it correct?  No, and there is a specific statute telling you what is.  Is the procedure convenient?  No, but if you had started it in January you would have the information well before October 15.

As usual there are more details missing here, than provided.  The mother would have to receive notice about the guardianship appointment.  So someone knows where she is, and whether she is living on Skid Row (zero taxable income) or filing jointly with a millionaire husband (taxable income in six figures).  If someone wants to take on the responsibility of guardian, that comes with a fiduciary obligation to make sure the kid's finances are administered correctly.  Should the guardian pay a lot more tax than might be necessary, by using his income when that's not what the law requires?  Or pay a lot less tax, when that shortcut isn't permitted either?  Remember, we just fill out the forms, we don't make up the laws as we go along.