Question

In 2024, Trixie (15) earned $2,800 of interest and dividends in her college savings account. She had no other income. If Trixie’s parents do not make the election to include her investment income on their tax return, what form must Trixie use to figure her tax on her own California return?

Answer 1

She must use Form 8615 (Tax for Certain Children Who Have Unearned Income) to compute the kiddie‑tax on her own California return and attach it to her Form 540.