Tax Facts

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

Updated: October 29, 2026 at 05:27 PM

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 2026 is the lesser of the AMT exemption for a single taxpayer ($90,100) or the total of the child's earned income plus $9,750.1

1. IRC § 59(j); Pub. Law No. 115-97.

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