| http://www.w3.org/ns/prov#value | - here is how the kiddie tax works: If a child is under 18, he or she is allowed to have $1,700 in unearned income - nonwage income such as dividends and interest on investments - before the kiddie tax kicks in. (There is no tax on the child's income of $850 or less, and the next $850 in income is taxed at the child's ordinary income tax rate, usually 10 or 15 percent.)
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