The Kiddie Tax is reported on your child's return or yours, depending on certain conditions.
If you choose to report it on your child's return, we'll need info from one of the parents:
- For jointly-filing parents, enter the parent who 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, 2023*
- Your child's income was solely from interest and dividends (including capital gains distributions and Alaska Permanent Fund dividends) and is less than $11,000
- Your child is required to file (that is, their income exceeded $1,100)
- and more than $1,250 but less than $12,500?
- Your child isn't filing a joint 2022 return
- No 2022 estimated tax payments were made for your child (including 2021 overpayments applied to 2022 estimated tax)
- No federal taxes were withheld from your child's income
- Either you're filing a joint return with your child's other parent or you're the parent who's qualified to include your child's income on your return (for example, 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.
- Sign in to TurboTax and open or continue your return
- Search for child income and select the Jump to link
- Answer the interview questions about your child's income
*If your child was born on January 1, 2004, they're no longer considered "under 19" and therefore their income can't be reported on your return. Same goes for full-time students born on January 1, 1999, who are no longer considered "under 24."