The tax reform law revamp of the kiddie tax has been repealed. Prior to 2018, children age 18 or younger (under 24 if a student) were taxed on unearned income in excess of a certain amount at their rate or their parents’ rate, whichever was higher. The tax reform law changed the rules to tax unearned income at the ordinary income rates and capital gains rates that apply for trusts. This resulted in higher tax for many filers, including military families with survivor benefits. So congress repealed the kiddie tax change, and the pre-2018 rules again apply. Note that filers can elect to apply the pre-2018 rule to 2018 and 2019 returns also.