2023 Kiddie tax unearned-income threshold
The unearned-income threshold at which the kiddie-tax calculation can apply.
Primary reference value
$2,500| Parameter | Amount |
|---|---|
| Inflation-adjusted reduction | $1,250 |
| Unearned-income threshold | $2,500 |
- Announced
- 2022-10-18
- Effective
- 2023-01-01 to 2023-12-31
- Next usual release
- October–November
Who this applies to.
Age, earned income, support and student status matter. The underlying inflation-adjusted reduction is one-half of this threshold.
Published by IRS. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2023 number.
A numerical comparison does not establish eligibility, deductions, credit entitlement or tax liability. Read the selected number’s rules.
Kiddie tax unearned-income threshold history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $2,200 | — | Official |
| 2022 | $2,300 | +$100 | Official |
| 2023 | $2,500 | +$200 | Official |
| 2024 | $2,600 | +$100 | Official |
| 2025 | $2,700 | +$100 | Official |
| 2026 | $2,700 | +$0 | Official |
| 2027 | $2,800 | +$100 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about kiddie tax unearned-income threshold.
What is the 2023 kiddie tax unearned-income threshold?
The sourced table above shows the 2023 values. Its status is official. The primary reference is $2,500; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is October–November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2023 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $2,300 in 2022 to $2,500 in 2023. Each table should be compared using the same filing status, region and effective period.
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