For tax years 2022 and later, Publication 929 will no longer be used to explain the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's return and how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). Instead, taxpayers should use Form 8814 and Form 8615. Forms 8615 and 8814 and their instructions have been revised to include the additional instructional material previously located in Publication 929.
