Documentation for JIRA 4.4. Documentation for other versions of JIRA is available too. 
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Sub-Task issues are generally used to split up a parent issue into a number of tasks which can be assigned and tracked separately. (For details, see Creating a Sub-Task.)
Sub-Tasks have all the same fields as standard issues, although note that their 'issue type' must be one of the Sub-Task issue types (see below) rather than one of the standard issue types.
If Sub-Tasks are enabled and you have defined at least one Sub-Task issue type, your users will be able to:
On this page:
Sub-tasks are enabled by default. However, this feature can be disabled from the Sub-Tasks administration page.
Sub-Tasks will be disabled by default if your JIRA installation was upgraded from a version prior to 4.2 that had Sub-Tasks disabled.
To disable Sub-Tasks:
Please Note: Sub-tasks cannot be disabled if one or more Sub-Tasks exists in the system. You must remove any existing Sub-Tasks (or convert them to standard issues) before you can disable this feature.
Sub-tasks can be enabled from the Sub-Task administration screen.
To enable Sub-Tasks:
Sub-tasks must be assigned one of the Sub-Task issue types, which are different to standard issue types. Please note that you must define at least one Sub-Task issue type before users can create Sub-Tasks.
Sub-task issue types can be customised on the Sub-Tasks administration page (described above). The Sub-Tasks administration page also allows you to create, delete, edit, translate and choose icons for your Sub-Task issue types. For details, please see Defining Issue Types.
It is possible to restrict the progression of an issue through workflow depending on the status of the issue's Sub-Tasks. For example, you might need to restrict an issue from being resolved until all of its Sub-Tasks are resolved. To achieve this, you would create a custom workflow and use the Sub-Task Blocking Condition on the workflow transitions that are to be restricted by the Sub-Tasks' status.
You can choose which subtask fields are displayed in the 'Sub-Tasks' section of an issue, by customising JIRA's advanced configuration options.
jira.table.cols.subtasks property on JIRA's 'Advanced Settings' page.jira.subtask.quickcreateform.fields property of your jira-config.properties file.