Thanks to both respondents.
A couple of follow up questions.
Where does the kiddie tax liability get reported? On whose return? And does it make a difference to the amount owed under the kiddie tax? Are there benefits to doing it one way or the other?
Consider if reported under parents' return on 8814, does that have the effect of increasing parent income? Or only show that parents will be paying the child's kiddie tax liability? If increasing parental income, does this flow through to AGI, MAGI, etc.?
