For certain children, unearned income over $2,100 is taxed at the parent’s rate if the parent’s rate is higher. Use form FTB 3800, Tax Computation for Certain Children with Unearned Income, to figure the child’s tax.
Complete form FTB 3800 if all of the following apply:
- The child is 18 and under or a student under age 24 at the end of 2018. A child born on January 1, 2000, is considered to be age 18 at the end of 2018. A child born on January 1, 1994, is considered to be age 24 at the end of 2018.
- The child had unearned income taxable by California of more than $2,100.
- At least one of the child’s parents was alive at the end of 2018.
- The child was age 18 at the end of 2018 and did not have earned income that was more than half of the child’s support.