//1ä1ÝFORM 8814ò PARENT'S ELECTION TO REPORT CHILD'Sò 1990 * 40Ýò INTEREST AND DIVIDENDSò OMB No. 1545-1128Ýò-OÝName(s) as shown on parent's return:ò | Soc Sec NumberÝò ;|ßãNAME*ßDãSSN*Ýò-;|ò-ÝChild's name:ò .| Soc Sec NumberÝò ;|ß áßDáÝò-OÝCaution: If more than one Form 8814 is attached, check here....>>>> [ ]ßGã8814*Ýò=OÝ Step 1. Figure Child's Interest and Dividend Income to ReportÝò-OÝ 1a. Child's taxable interest incomeò.1a.|ßEáÝò 2ò-|ò- Ý b. Child's tax-exempt interestò.1b.|ò |ò# ß6áÝò 2|ò- |ò# Ý 2a. Child's gross dividendsò.2a.|ò |ò# ß6áÝò 2|ò- |ò# Ý b. Child's nontaxable distributionsò. 2b.|ò |ò# ß6áÝò 2ò-|ò- Ý c. Subtract line 2b from line 2aò.2c.|ßEáÝò A|ò- Ý 3. Add lines 1a and 2c. If less than $1000, skip 4 and 5ò |Ý and go to line 6. If more than $5000, DO NOT file thisò |Ý form. Child must file his or her own tax returnò. 3.|ßEáÝò A|ò- Ý 4. Base amountò./4.|ßEáÝò A|ò- Ý 5. Subtract line 4 from line 3. Include this amount (plusò |Ý amount from all other Form 8814s) on Form 1040, line 22. |Ý In the space next to line 22, write "Form 8814" and show |Ý the amount. Go on to line 6ò.5.|ßEá Ýò-OÝ Step 2. Figure your tax on the first $1000 of incomeÝò-OÝ 6. Amount not taxedò.*6.|ßEá Ýò A|ò- Ý 7. Subtract line 6 from line 3, but not less than zeroò.7.|ßEá Ýò A|ò- Ý 8. Tax: o If line 7 is $500 or more, enter $75.00 here.ò |Ýò o If line 7 is less than $500, multiply line 7ò |Ýò by 15% and enter the result hereò.8.|ßEá Ýò A|ò- Ý NOTE: Add the amount on line 8 to any tax you enter onò |Ý Form 1040, line 38. Also enter the amount from line 8ò |Ý in the space provided next to Form 1040, line 38.ò |Ýò=OÝFor Paperwork Reduction Act Notice, see instructionsò Form 8814 (1990)ÝAM Software H838ð//2ä1ôN9088141*ß" XÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝÝßF8814ÝÝßãNAME*ßDãSSN*ÝÝß áßDáÝÝßMã8814*ÝÝÝÝßEáÝÝÝß$áÝÝÝÝß4áÝÝß4áÝÝßEáÝÝÝßEáÝÝÝÝÝßEá ÝÝÝÝÝÝßEá ÝÝÝßEá ðÿÿÿ