%= 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 %>