The Kiddie Tax only applies to unearned income in excess of $2,600.
- $0 - $1,300 isn't taxed.
- $1,301 - $2,600 is taxed at the child’s tax rate.
- Over $2,600 is taxed at the parents’ marginal tax rate.
Here's more info on Form 8615.
If you can be more specific about where you think Form 8615 is not being calculated correctly, we'll try to help.
@lbaldo
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