Problem $6-9$

Unearned Income of Minor Children and Certain Students $($LO $6\mathrm{.}4)$

Explain the two different ways that the tax on unearned income of minor children, or "kiddie tax," can be reported.

The "kiddie tax" may be computed or

which is attached to the child's $$ separate tax return. Alternatively, the parents

$x$ and less than $$

may elect to include the income

by attaching Form $8814vv.$ To make this election, the child's unearned income must be more than $

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parent, and who have "net unearned income" for the year.