Kiddie tax threshold headroom, 2026
This works out one number from the Kiddie Tax Threshold figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
This calculates
The amount remaining before the child's unearned income you enter reaches the published threshold.
You provide
- The published limit
- Your child's unearned income
It does not include
- Kiddie-tax eligibility, tax liability, parental income, elections, or filing requirements.
Effective 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-09-03
Unearned income filing triggerSource: 2025 Instructions for Form 8615, Tax for Certain Children Who Have Unearned Income (IRS)Verified 2026-09-03
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
It uses Unearned income reduction amount, $1,350, the only one this year publishes.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your child's unearned income | Result |
|---|---|
| 0 | $1,350 |
| 1,000 | $350 |
| 2,000 | $0 |
| 3,000 | $0 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2025-32 (IRS)
- Unearned income reduction amount
For taxable years beginning in 2026, the amount in ยง 1(g)(4)(A)(ii)(I), which is used to reduce the net unearned income reported on the child's return that is subject to the "kiddie tax," is $1,350.
Every 2026 Kiddie Tax Threshold figure · Kiddie Tax Threshold in every year · Every calculator on this site