United States kiddie tax thresholds 2026
United States kiddie tax for 2026: published unearned-income amounts, the investment-income threshold and age, student and support conditions.
- 2026 indexed kiddie-tax amount
- $1,350IRS, Revenue Procedure 2025-32
- 2026 investment-income threshold
- More than $2,700, with age and support conditionsIRS, Publication 505 (2026)
- 2026 parental-election income range
- More than $1,350 but less than $13,500IRS, Revenue Procedure 2025-32
Indexed amount and parental election
Revenue Procedure 2025-32 sets the 2026 amount used to reduce net unearned income subject to kiddie tax at $1,350. One requirement for the parental election to include a child’s income is gross income greater than $1,350 but less than $13,500. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Age and support conditions
Publication 505 for 2026 states that a special method is used to figure tax for children with more than $2,700 of investment income who are under age 18 at year end. It also covers children age 18, and full-time students at least age 19 but under age 24, whose earned income is not more than half their support. IRS, Publication 505 (2026) (opens in a new tab).
Scope
This guide describes published thresholds without calculating a child’s tax or determining parental-election eligibility. It excludes individual filing requirements and final liability. General information only, not personalised tax, insurance or retirement advice.