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Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate and by Filing Status, Tax Year 2007K** Data combined to avoid disclosure of information for specific taxpayers.Number of returns [1]�[1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file.u[2] Form 8814 was filed for a dependent child under age 18 for whom the parents made the election to report the child's investment income (if it was from interest, dividends, or capital gains totaling between $850 and $8,500) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependent's income.H[3] The 15 percent capital gains rate also includes qualified dividends.�[4] Form 8615 was filed for a child under age 18 to report the child's investment income in excess of $1,700. 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