Tax Facts

8579 / Are there special AMT exemption rules that apply to a child who is subject to the kiddie tax?

If a child is subject to the kiddie tax (see Q 8601), it is possible that he or she may be subject to AMT. Under special rules, the AMT exemption of a child subject to the kiddie tax in 2025 (projected) is the lesser of the AMT exemption for a single taxpayer ($88,100 in 2025) or the total of the child’s earned income plus $9,550.1

1.  IRC § 59(j); Pub. Law No. 115-97.

|
Tax Facts Premium Tools
Calculators
100+ calculators specifically designed to help you easily assist clients with specific planning situations and calculations.
Practice Guidance
Designed to help you discover new ways for which to build and maintain client relationships.
Concepts Illustrated
Specifically designed to help you easily assist clients with specific planning situations and calculations.
Tax Facts Archives
Access to the entire library of Tax Facts dating back to 2012 allowing you to look up the exact tax figures from prior years.