Tax Facts

8579 / Are there special AMT exemption rules that apply to a child who is subject to the kiddie tax?

Updated: October 23, 2026 at 07:12 PM
If a child is subject to the kiddie tax (see Q 8601), it is possible that he or she may be subject to AMT. Under special rules, the AMT exemption of a child subject to the kiddie tax in 2025 (projected) is the lesser of the AMT exemption for a single taxpayer ($88,100 in 2025) or the total of the child’s earned income plus $9,550.1


 



1.  IRC § 59(j); Pub. Law No. 115-97.


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