Minor Child’s Tax Return and the Kiddie Tax 2025
Who Must File
A dependent who is unmarried and under 65 and not blind must file a tax return if:
- Unearned income is over $1,350 OR
- Earned Income is over the Standard Deduction for Single ($15,000 in 2025) OR
- Gross income was more than the larger of
- $1,350 Or
- Earned income over $15,000
A dependent who is married and under 65 and not blind must file a tax return if:
- Unearned income is over $1,300 OR
- Earned Income is over the Standard Deduction for Single ($14,600 in 2024) OR
- Gross income was at least $5 and the spouse files a separate return and itemizes deductions OR
- Gross income was more than the larger of
- $1,300 Or
- Earned income (Up to $14,600) plus $450.
Children are subject to the “Kiddie Tax” if all of the following conditions 1. through 4. are met:
- Child was
- Under age 18 OR
- Was 18 and did NOT have earned income exceeding half of his or her support for the year OR
- Was 19-23 and a full-time studentand did not have earned income exceeding half of his or her support for the year.
- The Child had more than $2,600 of investment income including taxable scholarships and grants.
- If married, the child files a separate return from spouse.
- At least one parent is living.
How To File With Kiddie Tax
- Can file own return, reporting Kiddie Tax on form 8615. This does not make parents’ return out of scope.
- Parent may elect to report child’s income on their own return, using form 8814, but that will make the return out-of-scope.
Kiddie Tax is generally Out Of Scope for VITA/TCE. More information is available in Instructions for Form 8615 and Instructions for Form 8814.
TXLNX 12/11/2024
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