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For children under age 18 and certain older children, unearned income over $2,200 is taxed at the parent's rate if the parent's rate is higher than the child's. If the child's unearned income is more than $2,200, use Form 8615 to figure the child's tax.

For children under age 18 and certain older children, unearned income over $2,200 is taxed at the parent's rate if the parent's rate is higher than the child's. If the child's unearned income is more than $2,200, use Form 8615 to figure the child's tax.

Review a list of current tax year Free File Fillable Forms and their limitations.

Topic No. 553 Tax on a Child's Investment and Other Unearned Income (Kiddie Tax)

Contains complete individual income tax data. The statistics are based on a sample of individual income tax returns, selected before audit, which represents a population of Forms 1040, 1040A, and 1040EZ, including electronic returns. The report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified taxable income, tax credits, self-employment tax, and tax payments.

Organized by type of life event this page provides resources that explain the tax impacts of each.

SEE Sample Test Questions Part 1

Statistical tables classified by tax rate and income percentile.

Access data, articles and tables on individual income tax rates and tax shares.

Individual Tax Statistics - Data by Size of Income.