IRC §1(g) · §1(i) · Form 8615Kiddie Tax Calculator
Your child's unearned income above $2,600 (2024) is taxed at YOUR rate, not theirs. Here is the math.
Total federal tax on child's unearned income
$0
Tier 1: tax-free (standard deduction)
$0Tier 2: at child's 10% rate
$0Tier 3: at parent's rate
$0
Rule loading...
Per IRC §1(g)(4)(A), the kiddie tax applies to a child under 18, or a full-time student aged 18 to 23 whose earned income does not exceed half of their support. Reported on Form 8615 with the parent's return, or via Form 8814 election if it qualifies.
2024 amounts: first $1,300 untaxed, next $1,300 at child's rate (typically 10%), excess at parent's marginal rate. The 2018 to 2019 trust-rate version (TCJA) was repealed by the SECURE Act. Call 689-331-5723 or email info@zerofusstaxes.com.