Kiddie Tax Brackets

Kiddie Tax Brackets 2019

For Unearned Income other than Long Term Capital Gains & Dividend

Net Unearned IncomeTax Rates
Upto $2,60010.00%
From $2601 to $9,30024.00%
From $9,301 to $12,75035.00%
1275037.00%

2019 Kiddie Tax Rates for Long Term Capital Gains & Dividend

LTCG or DividendTax Rates
0 to $2,6500%
From $2,650 to $12,95015.00%
$12951 onwards20.00%

Standard Deduction & Exemption for Kiddie Tax purpose

Tax Year(s)Standard DeductionTax Exemption
2019$1,100$2,200
2015 – 2018$1,050$2,100

The allowable standard deduction for 2019 is the greater of: (1) $1,100 or (2) earned income + $350, not to exceed $12,000.

2018 Kiddie Tax Bracket

Net Unearned IncomeTax Rates
Upto $2,55010.00%
From $2551 to $9,15024.00%
From $9,151 to $12,50035.00%
1250137.00%

Alternative Minimum Tax Exemption for Child

The AMT exemption for 2019 for a child subject to the kiddie tax is lower of following two amounts

  • (1) $7,750 (up from $7,600 for 2018) plus the child’s earned income,
  • (2) $71,700 (up from $70,300 for 2018).



Get more stuff like this
in your inbox

Subscribe to our mailing list and get interesting stuff and updates to your email inbox.