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Kiddie Tax & Personal Exemption
Kiddie Tax Personal Exemption
For child subject to kiddie tax, ne unearned Personal exemptions are suspended from
income of child taxed at parents marginal tax 2018 through 2025.
rate. Net unearned income for 2020 is the child's • A deemed personal exemption amount of
unearned income less the sum of (1) $1,100 plus $4,300 is used for purposes of determining
(2) the greater of $1,100 or the child's itemized who is a "qualifying relative" under Sec.
deductions directly connected to the production 152(d)(1)(B).
of the unearned income if the child itemizes.
