MYCPE ONE

The Kiddie Tax & Planning Opportunities for 2026 2 Credits 1.5 Credits

The Kiddie Tax & Planning Opportunities for 2026 2 Credits 1.5 Credits

  • Tony Curatola

    | PhD, MBA

  • Rating

    4.7

  • Published on

    December, 2025

  • Subject Area

    Taxes

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AI Review Summary

Generated by AI based on all course reviews

Learning Objectives

  • Distinguish between tax treatments for a child's earned and unearned income.
  • Discuss tax implications of gifting income to minors.
  • Introduce the Trump Account provisions under OBBB.
  • Review guidelines for multiple children with unearned income.
  • Explain Form 8814 qualifications and benefits.
  • Explain the specifics of a 529 plan rollover to a Roth IRA.
  • Discuss effective strategies to navigate and reduce the kiddie tax.

Course Overview

Taxes are already a labyrinth, but when a child's income is thrown in, things get downright bewildering. That's where the "kiddie tax" comes into play a sneaky little rule designed to keep families from offloading income to their lower-tax-bracket kids. Enacted in 1986, this tax ensures that certain unearned income of minors is taxed at the parents' rate. Yes, even the little ones aren't spared! Understanding this wrinkle in the tax code is a must for any family navigating financial planning.

In this course, we'll demystify the kiddie tax, exploring its effects on both earned and unearned income. From figuring out who reports what to deciphering the complex math behind it all, we've got the details covered. We'll dive into the latest rules, including a return to the pre-2018 regulations, which means that in some cases, a child's income can once again impact the parents' tax liability. Moreover, we look at the use of the Trump Account and the restrictions on the 529 plan rollover to a beneficiary’s Roth IRA. Through examples and practical applications, you'll learn how to make these convoluted rules a bit more manageable and maybe even find a few opportunities to minimize the tax sting.

Major Topics

  • Kiddie Tax Basics
  • Earned vs. Unearned Income
  • Form 8814 Election Rules
  • 529 plan rollover to a Roth IRA
  • Trump Account rules
  • Gift Transfer Implications
  • Kiddie Tax Strategies

When the course wraps up, you'll not only feel empowered to handle kiddie tax obligations, but you'll also know a handful of savvy strategies for potential savings. For tax pros and financial planners alike, this session is packed with tips for guiding families. Join us, and let's conquer the kiddie tax together.

Click here for more IRS Approved CE tax courses.

On Demand Credits for All Qualifications

Live Webinar Credits for All Qualifications

License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 2 CPE Approved
Federal Tax Law Update for Enrolled Agents (EA) (Approval No. GEHNZ-U-02915-25-S) 2 CE Approved
Federal Tax Law Update for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-U-02915-25-S) 2 CE Approved
Tax Planning for Certified Financial Planner (CFP-US) (Approval No. 347058) (Valid upto : Dec 31, 2026) 2 CE Approved
Federal Tax Law Update for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-02397) 2 CE Approved
Taxes for Personal Financial Specialist (PFS) 2 CPD Eligible
Federal Tax Law Update for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-U-02915-25-S) 2 CE Approved
Taxes for Chartered Financial Consultant (ChFC) 2 CE Eligible
Federal Tax Law Update for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-U-02915-25-S) 2 CE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 2 CPE Approved
Federal Tax Law Update for LTC (Approval No. GEHNZ-U-02915-25-S) 2 CE Approved
Taxes for Retirement Income Certified Professional (RICP) 2 CE Eligible
Taxes for Certified Investment Management Analyst (CIMA) (Approval No. 25MYCPE018) (Valid upto : Dec 31, 2026) 2 CE Approved
Taxes for Certified Private Wealth Advisor (CPWA) (Approval No. 25MYCPE018) (Valid upto : Dec 31, 2026) 2 CE Approved
Taxes for Financial Services Certified Professional (FSCP) 2 CE Eligible
Taxes for Wealth Management Certified Professional (WMCP) 2 CE Eligible
Taxes for Chartered Advisor in Senior Living (CASL) 2 CE Eligible
Taxes for Iowa Licensed Public Accountant (IA-LPA) 2 CPE Approved
Taxes for Retirement Management Advisor (RMA) (Approval No. 25MYCPE018) (Valid upto : Dec 31, 2026) 2 CE Approved
Taxes for Maine Licensed Public Accountant (ME-LPA) 2 CPE Approved
Taxes for Chartered Special Needs Consultant (ChSNC) 2 CE Eligible
License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Federal Tax Law Update for Enrolled Agents (EA) (Approval No. GEHNZ-U-02916-25-O) 1 CE Approved
Federal Tax Law Update for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-U-02916-25-O) 1 CE Approved
Federal Tax Law Update for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-02398) 1 CE Approved
Taxes for Personal Financial Specialist (PFS) 1.5 CPD Eligible
Federal Tax Law Update for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-U-02916-25-O) 1 CE Approved
Taxes for Chartered Financial Consultant (ChFC) 1.5 CE Eligible
Federal Tax Law Update for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-U-02916-25-O) 1 CE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Approved
Federal Tax Law Update for LTC (Approval No. GEHNZ-U-02916-25-O) 1 CE Approved
Taxes for Retirement Income Certified Professional (RICP) 1.5 CE Eligible
Taxes for Financial Services Certified Professional (FSCP) 1.5 CE Eligible
Taxes for Wealth Management Certified Professional (WMCP) 1.5 CE Eligible
Taxes for Chartered Advisor in Senior Living (CASL) 1.5 CE Eligible
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Approved
Taxes for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Approved
Taxes for Chartered Special Needs Consultant (ChSNC) 1.5 CE Eligible

Additional Information

Credits

2

Credits

1.5

Course Level

Advanced

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CFP BOARD APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC, is an approved Continuing Education (CE) provider registered with the Certified Financial Planner (CFP) Board (Provider Number - 8061). CE credits are granted based on a 50-minute hour, in accordance with the standards set by the CFP Board. Please note that the CFP Board has the final authority on the acceptance of individual courses for CE credit.

IRS APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CTEC APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC, in accordance with the standards set forth in Circular 230 section 10.6, grants Continuing Education (CE) credits based on a 50-minute hour. MY-CPE LLC is approved by the California Tax Education Council (CTEC) (Provider Number – 6273) to offer continuing education courses that count towards the annual continuing education requirement for CTEC Registered Tax Preparers. Additional information regarding registration as a tax preparer can be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free at (877) 850-2832, or by visiting www.ctec.org.

IWI APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC has entered into an agreement with the Investment & Wealth Institute (IWI) (Provider Number – 222714) to meet the requirements of Investment & Wealth Institute (IWI) CE Requirements, covering maintenance of attendance records, retention of program outlines, and length of class hours. Sponsor agrees that all CE programs offered for acceptance by Investment & Wealth Institute (IWI) are and will remain correct and current in content and format, and contribute to the continuing competence of Investment & Wealth Institute (IWI) professionals. Credit earned by attendees will be reported directly to the Investment & Wealth Institute (IWI) as required of all providers. To ensure your CE hours are reported, update your profile in My Account. Please note: IWI Institute ID is mandatory for all CIMAs, CPWAs and RMAs.

Need to meet your Enrolled Agent (EA) Continuing Education (CE) requirements? MYCPE ONE has you covered. Our Online EA CE courses make it easy to earn credits while expanding your expertise in tax regulations and practices. Stay ahead with the latest updates and in-depth insights designed to keep you at the top of your field. With flexible scheduling and a user-friendly platform, MYCPE ONE offers a convenient, interactive learning experience. Start advancing your career today!

About Instructor

Tony Curatola

Tony Curatola | PhD, MBA

Drexel University

  • 4.6
  • rating
  • rating
  • rating
  • rating
  • rating

Tony Curatola is the Joseph F. Ford Professor of Accounting and Tax at Drexel University, recognized for his long-standing research on individual, small business, and retirement income taxation. He has published more than 230 articles, completed sponsored research, and his work has been cited by major outlets including Forbes, The Washington Post, The Wall Street Journal, and The New York Times.


He also spent 32 years editing the tax column for Strategic Finance before stepping down in 2024. Today, he continues creating interactive tax education courses for CeriFi and frequently presents webinars for MY-CPE ONE, where he received Excellence Awards in 2024 and 2025. With degrees from Drexel, Wharton, and Texas A&M, he remains active in accounting leadership through roles in professional associations such as the Institute of Management Accountants.

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. Our courses qualify for credits with NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses accepted by NASBA and other professional organizations?

MY-CPE LLC courses are accepted for continuing education credit by various professional certification programs, including NASBA, IRS, CFP Board, and HRCI. MY-CPE LLC is also recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® and SHRM-SCP® recertification activities.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Live Webinar FAQs

What is a Live Webinar Group Internet-Based Credit?

A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. Our courses qualify for credits with NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations.

How do I earn credits through live webinars?

To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

Are the live webinars accepted by NASBA and other Professional Organizations?

MY-CPE LLC courses are accepted for continuing education credit by various professional certification programs, including NASBA, IRS, CFP Board, and HRCI. MY-CPE LLC is also recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® and SHRM-SCP® recertification activities.

What are the requirements to maintain compliance with live webinar courses?

To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

How can I access my webinar completion certificates?

After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are accepted for compliance and reporting purposes with NASBA, IRS, CFP Board, HRCI, SHRM (for PDCs), Payroll Org, FP Canada, and 25+ other professional organizations.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Reviews and Ratings

out of 5

Excellent (75%)

Very Good (19%)

Average (6%)

Poor

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EW

Edward Witzlib, CPA (US)

5

I prefer more questions, so thank you.

WL

Wade Littrell, CRTP

5

Great information to have!

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Kiddie Tax Planning 2026

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