Does a minor child's income count toward the parent's NIIT threshold?

[Have it all]

Hello - 

Pretty simple question here. 

A) Does a minor child's capital gains income count against the parent's NIIT threshold?

B) and, if the parent hits the NIIT, does the child (with <threshold) have to pay the NIIT?

My assumption is the child’s NIIT is calculated completely separately from the parent. Is that correct?

Thank-you.

[Mike9241]

not the filing threshold but maybe the amount of NII for the computation of the NIIT

Form 8814 election. Parents electing to include their child's dividends and capital gain distribution in their income by filing Form 8814 include on Form 8960, line 7, the amount on Form 8814, line 12, excluding Alaska Permanent Fund Dividends.

[Have it all]

Thanks for the reply.

The way I read Mike9241 is that the parent may need to pay NIIT on child income if they elect to report it on the parents taxes. If the child files separately, the parent NIIT and NIIT threshold  is completely independent of the child’s tax rate and child’s threshold to pay NIIT. 

My concern is in the case that the parent triggering the NIIT results in all of the child’s income (filed separately, but subject to the parents tax rates)  being subject to the NIIT.