<%= form.fields_for :tags do |tag_form| %>

<%= tag_form.label :name, 'Tag:' %> <%= tag_form.text_field :name %>

<% unless tag_form.object.nil? || tag_form.object.new_record? %>

<%= tag_form.label :_destroy, 'Remove:' %> <%= tag_form.check_box :_destroy %>

<% end %> <% end %>