IRS Pub. 17, Your Federal Income Tax
Investment income of child under age 14.
If a child's investment income is more than a certain amount, part
of it may be taxed at the parents' rate. This amount has increased
from $1,300 in 1997 to $1,400 in 1998. See Tax for Children Under
Age 14 Who Have Investment Income of More Than $1,400, later.
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