The kiddie tax applies to children under the age of 14 and means that all the child's income is taxed at their parents' marginal tax rate.

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The kiddie tax applies to children under the age of 19 (or 24 if a full-time student) and taxes a portion of the child's unearned income at their parents' marginal tax rate. However, the child's earned income is taxed at their own tax rate. The Tax Cuts and Jobs Act of 2017 made changes to the kiddie tax, which now uses the trust and estate tax rates.

The Kiddie Tax Applies to Children Under the Age of 14