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.

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

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.

The negative effects of the kiddie tax will apply primarily to large IRAs, if there are no other sources of unearned income, since RMDs will be under 1.67% annually in the early years of ...