rbynaker
Level 13

I'm by no means an expert in these.  But, following the bouncing ball in IRC § 1:

https://www.law.cornell.edu/uscode/text/26/1

Kiddie tax is in subsection (g).  (g)(1) discusses the computation using the "allocable parental rate" (under the old rules).  (g)(7) discusses the election to report on parents return.

https://www.law.cornell.edu/uscode/text/26/1#g

https://www.law.cornell.edu/uscode/text/26/1#g_7

The 2018-2025 modifications are in the new subsection (j) with kiddie tax specifically in (j)(4).

https://www.law.cornell.edu/uscode/text/26/1#j

https://www.law.cornell.edu/uscode/text/26/1#j_4

"1(j)(4)(A) In general. In the case of a child to whom subsection (g) applies for the taxable year, the rules of subparagraphs (B) and (C) shall apply in lieu of the rule under subsection (g)(1)."

So the new rules supplant (g)(1) but do not appear to modify or make obsolete (g)(7).

Rick

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