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单词 kiddie tax
释义

kiddie tax

noun informal
Tax on a child’s investment income, which is taxed at the parents' rate under certain conditions.Unearned income within reach of the kiddie tax includes interest, dividends and capital gains....
  • The kiddie tax applies regardless of whether the child may be claimed as a dependent by either or both parents.
  • The new laws apply the kiddie tax to persons under the age of 19 and also to persons under age 24 who are full-time students.
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更新时间:2024/12/23 9:45:56