As of December 2019, the law (SECURE Act) has changed regarding the Kiddie Tax. My understanding, it is no longer based on Trust/Estate aggressive tax brackets starting with 2020 tax year (Kiddies Tax calculations revert to Parents' tax bracket). This repeal is optional for 2019 and 2018 via an amended return.
I hope someone with authority would confirm to debunk the above statement... it is only based on my understanding of the signed into law SECURE Act on Dec 20, 2019.
