Kiddie Tax - Age 18 or Full-Time Student Age 19-23 Worksheet

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This tax worksheet determines if a child (age 18 or a full-time student age 19-23) that has earned income is subject to the kiddie tax.

Note: If the child’s earned income exceeds half of the monetary support the child receives, the child is not subject to the kiddie tax.

For further assistance on this topic, click the Tax Flowcharts item group Tax worksheets item group button button and view the following tax flowcharts:

  • Child’s Income – Elect to Report on Parent’s Return
  • Child’s Income – Is Form 8615 Required?

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