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Whether or not you capitalize the first word inside a parenthetical statement depends on the placement and use of the statement itself.

If the phrase inside parenthesis is not a complete sentence (and also, if it is inserted in the middle of an enclosing sentence), you would not capitalize the first word. The exception to that, of course, is if the word would normally be capitalized as a proper noun (Mike, for instance).

If the phrase in parenthesis is a complete sentence, it would also, then, start with a capital letter. A statement like this generally would notbe inserted into the middle of a sentence as in the prior case. (This isn't hard to remember once you practice a bit!)

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Q: Do you capitalize the first word in a parentheses?
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