Kiddie Tax AMT Exemption
The AMT exemption for years 2018 – 2025 for a child subject to the kiddie tax will be the same as the regular AMT exemption for a single person for the specific year: $81,300 in 2023, up from $75,900 in 2022. (IRC Sections 55(d)(4)(A)(iii) and 59(j)) !!!