@Mike9241 Thank you..excellent.
Confirmation my understanding of your explanation is correct please....So if I choose to file a tax return for my 7 year old daughter using Form 8615 with her own tax return , she will have no tax to pay as her unearned income is actually $2,199 . This would save me paying the $110 tax required if I were to file her under my tax return using form 8814. ?
By the way.. I think the guidance TT offers in articles needs to be updated to state the $2,200 exemption is only applicable the child has their own return otherwise the breakpoint is $1,100 when Kiddie tax starts to apply.
