The first $1100 is not taxed (standard deduction).
The next $1100 is taxed at the child's single rate which is 0% for a LTCG or Qual Div.
The Estate & Trust rates are applied next. The first $2600 is taxed at 0% for a LTCG or Qual Div.
From $2601 to $12,950, it jumps to 15%, and at $12,951, the rate increases to $20% and an additional 3.8% NII tax kicks in.
