Kiddie Tax-Allocable Parental Tax In 2018, Simon, age 12, has interest income of $800 and dividend income of $4,000. He has no investment expenses. Determine Simon's net unearned income and total tax liability Click here to access the 2018 tax rate schedule and 2018 Estate and Trust Tax Rate Schedule. If required, round the tax liability the nearest dollar. Net unearned income is Simon's total tax is 2,700