Kiddie Tax

This handout discusses the tax treatment of a child’s unearned (investment) income.

HIGHLIGHTS: 

  1. Kiddie tax general rules.

  2. Tax treatment of a child's unearned income.

  3. Children who are subject to kiddie tax.


CLIENTS WHO MAY BENEFIT:

  1. Taxpayers with children who have unearned income.

  2. Grandparents with custodial accounts for grandchildren.

Individual Income TaxClare FazackerleyTax, Taxes Paid, Kiddie Tax, Investment Income, Child Investment Income, Unearned Income, Children, Grandchildren