tax rate for dependent children

Apr 19, 2010 1 Replies

My 12 year old child has appreciated stock in his name with his me as trustee. I want to sell some stock and put the money in a college fund so the accumulated money could be used tax free for college. How much profit per year can my son take without being subject to taxes. I report him as a dependent.


If all he has is unearned income, from interest, capital gains and dividends, then if he has no more than $950 in unearned income he has no income tax.

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