Kiddie Tax and Parent Election — Tax Calculators

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Child and support

Child’s age at year end

Full-time student for at least five monthsAt least one parent is living at year endChild can be claimed as a dependentChild files a joint return (outside this estimate)

Child’s earned income, excluding scholarships

Child’s total annual support

Child’s investment income

Taxable interest

Total ordinary dividends, including qualified

Qualified portion of those dividends

Long-term capital-gain distributions

Other ordinary unearned income

Child’s deductions

Deduction choice

Allowed itemized deductions

Included deductions directly tied to unearned income

Of those, tied to qualified dividends and gains

Parent’s return

Parent filing status

Parent’s total taxable income before child income

Qualified gains and dividends included in that income

Other children filing Form 8615

Other children: total Form 8615 line 5

Qualified income included in those line 5 amounts

No child estimated payments, prior overpayment applied, or federal backup withholding

The checkbox is required for Form 8814. That election also requires only interest, dividends and capital-gain distributions within the allowed income range.

2026 estimate

Form 8615 conditions metYes

Child’s unearned income$8,000.00

Child’s deduction$1,350.00

Net unearned income at parent rates$5,300.00

Child’s federal income tax$1,301.00

Form 8814 election eligibleYes

Extra parent tax under election$1,301.00

Election tax minus child tax$0.00

A negative difference favors the parent election before its effects on other taxes, deductions, credits or siblings. A joint child return is outside this estimate.

How it works›

Form 8615. Applies the age, student, parental-survival and earned-support tests, then allocates the combined parental tax increase among children. Line 5 worksheets preserve qualified-dividend and capital-gain treatment. The child pays at least the tax computed at the child’s own rates.Form 8615 instructions

Form 8814 comparison. Separately computes the tax on the first income band and the parent’s tax increase from the excess, with proportional qualified income. Eligibility requires no earned or other unearned income and the stated payment conditions. The comparison excludes changes to sibling taxes, parent credits/deductions, NIIT and AMT.Form 8814 instructions

2026 scope. Published 2026 thresholds with the latest final form mechanics. Uses continuous rate schedules, so a filed return using $50 tax-table bins may differ. No tax-exempt interest, scholarships, capital losses, foreign exclusions, 28% gains, depreciation gains or special disability deduction.Rev. Proc. 2025-32