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Being Generous to Your Kids? Don’t Stick Them With a Surprise Tax Bill

The One, Big, Beautiful Bill Act introduces changes to taxes, credits, and deductions. Parents may now access a Child Tax Credit of up to $2,200 per qualifying child under 17 for 2025 and 2026. New provisions also expand 529 account use for homeschooling costs.

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What changed

Reporting shifts from kiddie tax risks to new government accounts and expanded tax credits for parents.

Live updates

  1. New Tax Credits and Accounts for Children Introduced

    The One, Big, Beautiful Bill Act introduces changes to taxes, credits, and deductions. Parents may now access a Child Tax Credit of up to $2,200 per qualifying child under 17 for 2025 and 2026. New provisions also expand 529 account use for homeschooling costs.

    What's confirmed:

    • The One, Big, Beautiful Bill Act affects taxes, credits, and deductions.
    • The Child Tax Credit for 2025 and 2026 can be up to $2,200 per qualifying child under 17.
    • A new tax plan adds a credit for scholarship donations and expands 529 account use for homeschooling costs.

    Still unconfirmed:

    • Trump Accounts for children under 18 may be available in July 2026.
    • Some newborns may be eligible for a $1,000 government deposit.
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  2. Parents Warned of Surprise Tax Bills When Gifting Children

    Parents providing financial aid to adult children for home purchases may trigger the kiddie tax. This levy can create unexpected tax liabilities for the recipients. Some donors use agricultural commodities to shift income to minors for lower tax rates.

    What's confirmed:

    • Parents are increasingly providing financial help to adult children for home purchases.
    • Gifts to children may trigger tax consequences including the kiddie tax.

    Still unconfirmed:

    • Farm parents may gift agricultural commodities to shift income to minor children for lower tax rates or college costs.
    • The kiddie tax is an often-overlooked levy.
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  3. Avoiding Surprise Tax Bills When Gifting to Children

    Parents are increasingly providing financial help to adult children for home purchases. These gifts may trigger tax consequences, including the kiddie tax. Some strategies exist to move wealth without triggering gift tax paperwork.

    What's confirmed:

    • The kiddie tax applies to children up to 23 years old and covers various types of unearned income.
    • Parents are providing more assistance to adult children for home purchases.

    Still unconfirmed:

    • Paying education bills directly to a university allows parents to move unlimited money tax-free.
    • 99% of people will never owe the gift tax.
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