2027 Kiddie tax unearned-income threshold

The unearned-income threshold at which the kiddie-tax calculation can apply.

Projected

Primary reference value

$2,800
+$1003.7% increase from 2026
Kiddie tax unearned-income threshold for 2027
ParameterAmount
Inflation-adjusted reduction$1,400
Unearned-income threshold$2,800
Announced
Not recorded; see primary document
Effective
2027-01-01 to 2027-12-31
Next usual release
October–November

Planning projection; official publication takes priority. Latest revised CPI can differ from the vintage used by the IRS.

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 projected tax year dates. Check the source for eligibility, elections and exceptions.

Use the 2027 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.

Kiddie tax unearned-income threshold reference value by year; equivalent values are in the history table2021202220232024202520262027$3.0k$2.7k$2.4k$2.1k
Kiddie tax unearned-income threshold history
YearReference valueChangeStatus
2021$2,200—Official
2022$2,300+$100Official
2023$2,500+$200Official
2024$2,600+$100Official
2025$2,700+$100Official
2026$2,700+$0Official
2027$2,800+$100Projected

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 2027 kiddie tax unearned-income threshold?

The sourced table above shows the 2027 values. Its status is projected. The primary reference is $2,800; 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 2027 record is projected. 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 $2,700 in 2026 to $2,800 in 2027. Each table should be compared using the same filing status, region and effective period.

Can I use the calculator without an account?

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