When the kiddie tax applies, the child need not file an income tax return because the child's income will be reported on the parents' return.

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The kiddie tax applies to a child's unearned income, but the child must still file their own tax return if their income exceeds certain thresholds. The parents may elect to include the child's income on their return only under specific conditions.

When the Kiddie Tax Applies, the Child Need Not File