Table of Contents
Kiddie Tax Brackets 2019
For Unearned Income other than Long Term Capital Gains & Dividend
| Net Unearned Income | Tax Rates |
| Upto $2,600 | 10.00% |
| From $2601 to $9,300 | 24.00% |
| From $9,301 to $12,750 | 35.00% |
| 12750 | 37.00% |
2019 Kiddie Tax Rates for Long Term Capital Gains & Dividend
| LTCG or Dividend | Tax Rates |
| 0 to $2,650 | 0% |
| From $2,650 to $12,950 | 15.00% |
| $12951 onwards | 20.00% |
Standard Deduction & Exemption for Kiddie Tax purpose
| Tax Year(s) | Standard Deduction | Tax 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 Income | Tax Rates |
| Upto $2,550 | 10.00% |
| From $2551 to $9,150 | 24.00% |
| From $9,151 to $12,500 | 35.00% |
| 12501 | 37.00% |
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).