Mantzke, Kate <br/><br/>
Understanding the new kiddie tax  

<br/><br/>     The article presents examples of scenarios that are related to the kiddie tax rule in the U.S. The first example involves an earned income of a minor whose parents do not owe alternative minimum tax and with a taxable income bifurcated by net unearned income, the second example deals with a minor who earns gross income made up of wages and interest income, and the third example deals with a 16-year-old who earns from work and has investments of bank certificated of deposits.