Tax & Payroll
Kiddie Tax Calculator (2026, Form 8615)
Estimate how much of a child's unearned income is taxed at the parent's rate.
Preparing your result…
What this calculator does
Estimates tax on a child's unearned income.
What your result means
Tax split between child and parent rates.
Formula
Net unearned income = max(0, unearned − 2 × $1,350); kiddie tax ≈ net unearned income × parent's rate
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- NUI
- Net unearned income
- • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
- • 2026 base amount $1,350.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Simplified: parent's marginal rate applied flat.
- • Federal only — state and local taxes are excluded.
- • Rules change annually; figures apply to tax year 2026 only.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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