Publication 929 Tax Rules for Children and Dependents For Use in Preparing 2001 Returns Important Changes Important Reminders Introduction Topics and Useful Items Part 1. Rules for All Dependents Filing Requirements Who Should File? Responsibility for Child's Return Standard Deduction Dependent's Own Exemption Withholding From Wages Part 2. Tax on Investment Income of Child Under 14 Parent's Election To Report Child's Interest and Dividends Tax for Children Under Age 14 Who Have Investment Income of More Than $1,500 Glossary How To Get Tax Help