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Dependents | Chapter 9

Kiddie Tax

Product specification for EA Part 1 Kiddie Tax, mapped to the Taxation SEE domain.

Chapter build status

This page defines the chapter architecture. It is not yet the final textbook chapter, question bank, or reviewed practitioner reference.

Last reviewed: June 5, 2026. Tax law through: December 31, 2025. Students must verify current IRS limits, forms, and instructions before testing.

Lessons

4

Question target

50

Flashcard target

100

Case studies

5

Decision trees

3

Illustrations

7

Required lessons

Unearned Income

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Kiddie Tax Computation

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Parent Election Rules

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Form 8615

  • lesson specification
  • source map
  • examples
  • question categories
  • flashcard categories
  • AI tutor context

Every chapter must contain

  • Learning Objectives
  • Key Concepts
  • Technical Discussion
  • IRS Authority
  • Exam Alert Boxes
  • Practitioner Notes
  • Decision Trees
  • Form Walkthroughs
  • Examples
  • Advanced Examples
  • Case Studies
  • Common Errors
  • Chapter Summary
  • Flashcards
  • Review Questions
  • Answer Explanations

Question and flashcard standard

Each chapter target is 50 chapter questions and 100 flashcards before cumulative and simulation pools. Questions must include correct-answer explanations, wrong-answer explanations, topic tags, difficulty, IRS concept references, and review dates.

Question architectureFlashcard architecture