Earned income, on the other hand, is any compensation you ... the parent's return rather than that of the child. Unearned income isn't a term with which most people are familiar.

Unearned income can trigger the kiddie tax ... You’ll also qualify if you live separately from their other parent under the terms of a divorce judgment or separate maintenance decree.

Passive income is a steady stream of unearned income that doesn't require ... to buy or sell particular stocks, securities or other investments.