Yes.
For details, see https://www.marketwatch.com/story/new-tax-law-makes-dreaded-kiddie-tax-more-expensive-2018-09-24
It includes how long term capital gains are taxed
Yes.
For details, see https://www.marketwatch.com/story/new-tax-law-makes-dreaded-kiddie-tax-more-expensive-2018-09-24
It includes how long term capital gains are taxed
The rules did change because of tax reform. It no longer uses rates from the parent's return.
The Tax Cuts and Jobs Act (TCJA) made substantial changes to the Kiddie Tax in 2018 through 2025. Instead of using the parent’s highest marginal rate, the Kiddie Tax is now determined by the tax brackets and rates for trusts and estates. Here’s what those work out to:
Remember that the Kiddie Tax only applies to unearned income in excess of $2,100. Here’s a step-by-step illustration of how a child with $15,000 of unearned income in 2018 would be taxed under the new law: