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Minor Child’s Tax Return and the Kiddie Tax 2025

Who Must File (Use Need To File Calculator for Dependents)

A dependent who is unmarried and under 65 and not blind must file a tax return if:

1. Unearned income is over $1,350 OR
2. Earned Income is over the Standard Deduction for Single ($15,750 in 2025) OR
3. Gross income was more than the larger of
   • $1,350 Or
   • Earned income (Up to $15,300) plus $450.

A dependent who is married and under 65 and not blind must file a tax return if:

1. Unearned income is over $1,350 OR
2. Earned Income is over the Standard Deduction for Single ($15,750 in 2025) OR
3. Gross income was at least $5 and the spouse files a separate return and itemizes deductions OR
4. Gross income was more than the larger of
   • $1,350 Or
   • Earned income (Up to $15,300) plus $450.

Children are subject to the “Kiddie Tax” if all of the following conditions are met:

1. 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.
2. The Child had more than $2,700 (for 2025) of investment income including taxable scholarships and grants.
3. If married, the child files a separate return from spouse.
4. 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.

TaxLinx 11/30/2025