Article: 50290

Overview

Form 3800 is used to report and compute the California tax liability for a child who has unearned income exceeding $2,600 and is subject to the provisions of the “kiddie tax” rules.

Under these rules, the child’s unearned income may be taxed at the parent’s tax rate if it is higher than the child’s tax rate.

Filing Requirements

Form 3800 must be filed if all of the following conditions are met:

• The child was under age 19 at the end of the tax year, or a full-time student under age 24.
• The child had unearned income exceeding $2,600.
• At least one parent was alive at the end of the tax year.
• The child did not provide more than half of their own support.
• The child is not filing a joint return.

Add Form 3800

To add the Form 3800:

1. Go to the State taxes section.
2. Select I’d like to see the forms I’ve filled out or search for a form.
3. In the drop list, select California.
4. Select the Other tab.
5. Select 3800 – Tax Computation for Children with Investment Income to add and open the form.
6. Complete the form with your applicable information.
7. Click Save to apply changes.

Further Information

See ftb.ca.gov for more information.