Thanks for the reply.
The way I read Mike9241 is that the parent may need to pay NIIT on child income if they elect to report it on the parents taxes. If the child files separately, the parent NIIT and NIIT threshold is completely independent of the child’s tax rate and child’s threshold to pay NIIT.
My concern is in the case that the parent triggering the NIIT results in all of the child’s income (filed separately, but subject to the parents tax rates) being subject to the NIIT.
