kiddie tax

Slang. A federal tax imposed on a child’s unearned income (above an exempt amount) at the parents’ tax rate if the parents’ rate is higher and if the child is under 14 years old.

— Also termed child’s income tax.

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词条贡献者

法律翻译Roger，在一家顶尖欧洲律师事务所的北京办公室担任全职法律翻译，专注翻译各类与北欧业务有关的法律文件。