The Kiddie Tax is reported on your child's return (or yours, if specific conditions are met – these are listed below).
When choosing to report it on your child's return, we'll need info from one of the parents:
- For jointly-filing parents, enter the parent that appears first on the joint return.
- For separately-filing or unmarried parents, enter the parent with the highest taxable income.
- For divorced parents, enter the custodial parent.
Under what conditions can I include my child's income on my return?
All these conditions must be met:
- Your child was under age 19 (24 if a full-time student) as of January 1, 2019;*
- Your child's income was solely from interest and dividends (including capital gains distributions and Alaska Permanent Fund dividends) and is less than $10,500;
- Your child is required to file (that is, their income exceeded $1,050);
- Your child is not filing a joint 2018 return;
- No 2018 estimated tax payments were made for your child (including 2017 overpayments applied to 2018 estimated tax)
- No federal taxes were withheld from your child's income; and
- You're either filing a joint return with your child's other parent or you're the parent who is qualified to include your child's income on your return (i.e., you're the custodial parent, or you and your spouse are filing separately and you have the higher taxable income).
To report your child's income on your return, simply follow these instructions and we'll apply the Kiddie Tax calculations.
*If your child was born on January 1, 2000, they are no longer considered "under 19" and therefore their income cannot be reported on your return. Same goes for full-time students born on January 1 of 1995, who are no longer considered "under 24."