Please note the following correction on pages 5 and 6 of the 2021 Instructions for Form 8615, Tax for Certain Children Who Have Unearned Income. Under the section "Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax," steps 5, 7, and 8 should read as shown below. 5. If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax, go to step 6 below. Otherwise, skip steps 6, 7, and 8 of these instructions below, and go to step 9. 7. If there is no line 8 capital gain excess, skip step 8 below and go to step 9. 8. If there is a line 8 capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet, as instructed, earlier, and in step 9, later, but in its entirety and with the following additional modifications. The instructions will not be revised and re-released for this correction.
