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美國CPA模擬試題：Regulation（九）
Chris, age 5, has $3,000 of interest income and no earned income this year. Assume the current applicable standard deduction is $1000, how much of Chris' income will be taxed at Chris' parents' maximum tax rate?
A. $1,100
B. $2,000
C. $3,000
D. $1,000
【答案解析】D
Choice "d" is correct. The amount of income for a child under 18 that is taxable at the parents' maximum tax rate is deemed the "kiddie tax." To calculate the amount that is taxed at the parents' highest rate, take the child's total interest income ($3,000 in this question) and reduce it by the child's standard deduction ($950 in this case). The next $1,000 is then taxed at the child's rate, and the balance of $1,100 ($3,000 - $1,000 - $1,000 = $1,000) is taxed at the parents' highest rate.
Choice "a" is incorrect. Disturbing option.
Choice "b" is incorrect. The $2,050 uses only the $950 standard deduction, but the next $950 would be taxed at the child's rate.
Choice "c" is incorrect. The $3,000 indicates that the entire $3,000 interest income is taxed at the parents' maximum tax rate.
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