2025 Kiddie tax unearned-income threshold
The unearned-income threshold at which the kiddie-tax calculation can apply.
Primary reference value
$2,700| Parameter | Amount |
|---|---|
| Inflation-adjusted reduction | $1,350 |
| Unearned-income threshold | $2,700 |
- Announced
- 2024-10-22
- Effective
- 2025-01-01 to 2025-12-31
- 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 2025 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 2025 kiddie tax unearned-income threshold?
The sourced table above shows the 2025 values. Its status is official. The primary reference is $2,700; 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 2025 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 $2,600 in 2024 to $2,700 in 2025. Each table should be compared using the same filing status, region and effective period.
Can I use the calculator without an account?
Yes. Submit the form to get a server-calculated estimate, including when JavaScript is off. Inputs are not stored in the application cache or sent to analytics. Result URLs include the inputs, so avoid sharing them if the figures are private.