HalloweenKanga 发表于 2025-09-03 16:09 刚刚查了一下，在trump新税法下，小孩股票账号如果收入不超过 $48,350， 其中的长期股票收益的税率可以是0%， 这得好好利用。 What about minor brokerage accounts? If you’re asking specifically whether capital gains from a custodial brokerage account held for a minor can qualify for the 0% long-term rate, the answer is yes, under general tax rules: A custodial brokerage account is treated like any other taxable account. If assets are held for over one year, gains are long-term capital gains and taxed at the appropriate rate based on the beneficiary’s (i.e., the child’s) taxable income As long as the child's taxable income remains below the 0% threshold—for 2025, that’s up to $48,350 for single filers or $96,700 for married filing jointly—then long-term capital gains are taxed at 0%, even if they come from a custodial account。
这个我认为除非孩子账号很大，但在孩子阶段能有$48,350 long term capital gain不太能可能。除非小孩特厉害在高中就有工作或创业能挣很多钱的那种，不然假设10%的capital gain，需要至少50W的账号，小孩能有这么多的投资？还是我想得简单了。
killua0512 发表于 2025-09-03 16:40 这个我认为除非孩子账号很大，但在孩子阶段能有$48,350 long term capital gain不太能可能。除非小孩特厉害在高中就有工作或创业能挣很多钱的那种，不然假设10%的capital gain，需要至少50W的账号，小孩能有这么多的投资？还是我想得简单了。
这个我认为除非孩子账号很大，但在孩子阶段能有$48,350 long term capital gain不太能可能。除非小孩特厉害在高中就有工作或创业能挣很多钱的那种，不然假设10%的capital gain，需要至少50W的账号，小孩能有这么多的投资？还是我想得简单了。 killua0512 发表于 2025-09-03 16:40
有这等好事？怎么微信群没有炸锅？持怀疑态度 问了AI， No, Donald Trump''s new tax plan does not allow a minor''s long-term capital gains under $40,000 to be tax-free. The plan, codified in the "One Big Beautiful Bill Act," preserves the existing "kiddie tax" structure, which taxes a minor''s unearned income, including capital gains, based on specific IRS thresholds.
HalloweenKanga 发表于 2025-09-03 16:09 刚刚查了一下，在trump新税法下，小孩股票账号如果收入不超过 $48,350， 其中的长期股票收益的税率可以是0%， 这得好好利用。 What about minor brokerage accounts? If you’re asking specifically whether capital gains from a custodial brokerage account held for a minor can qualify for the 0% long-term rate, the answer is yes, under general tax rules: A custodial brokerage account is treated like any other taxable account. If assets are held for over one year, gains are long-term capital gains and taxed at the appropriate rate based on the beneficiary’s (i.e., the child’s) taxable income As long as the child's taxable income remains below the 0% threshold—for 2025, that’s up to $48,350 for single filers or $96,700 for married filing jointly—then long-term capital gains are taxed at 0%, even if they come from a custodial account。
Gemini: You've hit on a very common and logical point of confusion in the tax code. The information you heard is correct in a general sense, but it's missing a crucial exception: the "Kiddie Tax." Let's break down how these two rules interact. The General Rule vs. The "Kiddie Tax" Exception What you heard is the general rule for how long-term capital gains (LTCG) are taxed. For any individual who is not subject to the Kiddie Tax (like an adult or an independent young person), their LTCG tax rate is determined by their own taxable income. For 2025, if their total taxable income is below $48,350 (for a single filer), their LTCG tax rate is indeed 0%. However, for a dependent child under age 19 (or under 24 if a full-time student) with significant unearned income, the Kiddie Tax is an exception that overrides this general rule. The IRS implemented this to prevent parents in high tax brackets from shifting assets to their children to take advantage of their children's lower tax rates.
这个不太行，研究过，如果你打算FIRE，以为把钱放进小孩投资账户，每年套现9万以下免税作为家庭开销，这是错误理解 -- 这种账户在小孩18岁以前取出来要交税，而且套现出来只能给小孩用，比如小孩的学费医疗费。这是小孩的账户，家长只能暂时保管，不能取出来自用，比如用来给家庭买菜交房产税。 小孩满18-21 （depending on the state）就完全归小孩了，家长没有任何control而且irrevocable，他全拿去烧了家长也没办法。指望非常有良心和孝心的小孩可以每年免税套现一点出来给父母做生活费？这边长大的孩子我不指望。这也不能说小孩没良心，本来这就是他的账户，法律规定18岁归他--如果父母并不打算给他，那一开始就不要搞这个账户。 给小孩留钱，学费走529，其他遗产还是搞trust。
HalloweenKanga 发表于 2025-09-03 16:09 刚刚查了一下，在trump新税法下，小孩股票账号如果收入不超过 $48,350， 其中的长期股票收益的税率可以是0%， 这得好好利用。 What about minor brokerage accounts? If you’re asking specifically whether capital gains from a custodial brokerage account held for a minor can qualify for the 0% long-term rate, the answer is yes, under general tax rules: A custodial brokerage account is treated like any other taxable account. If assets are held for over one year, gains are long-term capital gains and taxed at the appropriate rate based on the beneficiary’s (i.e., the child’s) taxable income As long as the child's taxable income remains below the 0% threshold—for 2025, that’s up to $48,350 for single filers or $96,700 for married filing jointly—then long-term capital gains are taxed at 0%, even if they come from a custodial account。
这个是不是小孩就不能是dependent 了
要有earned income才能存roth。 Capital gain和利息分红等等都是unearned income
查了一下 A child can file their own tax return and still be claimed as a dependent on a parent's return. 那两娃家庭可以每年多10万的long term gain tax free了啊！
这个我认为除非孩子账号很大，但在孩子阶段能有$48,350 long term capital gain不太能可能。除非小孩特厉害在高中就有工作或创业能挣很多钱的那种，不然假设10%的capital gain，需要至少50W的账号，小孩能有这么多的投资？还是我想得简单了。
如果是长期收益，相当于$48350免税。
不能。除非他们自己打工挣的钱才可以存Roth。
多投资几年资金就多了。要多多利用Trump新税法给的福利。
可以家长赠送钱给孩子炒股啊
但是是不是小孩报的收入高于多少就不能claimed as a dependent
普通brokage minor 账户不受$5000的限制，父母每人每年可以赠予每个小孩$14000(税后的钱），一年理论上可以给一个孩子$28000而不需要交遗产税。
好像没有收入限制，只有年龄限制，不知道对不对
这个我知道，但是请问股票账户也需要earned income才行吗？还是父母用自己的钱给孩子开一个就可以了？
No, Donald Trump''s new tax plan does not allow a minor''s long-term capital gains under $40,000 to be tax-free. The plan, codified in the "One Big Beautiful Bill Act," preserves the existing "kiddie tax" structure, which taxes a minor''s unearned income, including capital gains, based on specific IRS thresholds.
Gemini:
You've hit on a very common and logical point of confusion in the tax code. The information you heard is correct in a general sense, but it's missing a crucial exception: the "Kiddie Tax." Let's break down how these two rules interact. The General Rule vs. The "Kiddie Tax" Exception What you heard is the general rule for how long-term capital gains (LTCG) are taxed. For any individual who is not subject to the Kiddie Tax (like an adult or an independent young person), their LTCG tax rate is determined by their own taxable income. For 2025, if their total taxable income is below $48,350 (for a single filer), their LTCG tax rate is indeed 0%. However, for a dependent child under age 19 (or under 24 if a full-time student) with significant unearned income, the Kiddie Tax is an exception that overrides this general rule. The IRS implemented this to prevent parents in high tax brackets from shifting assets to their children to take advantage of their children's lower tax rates.
小孩满18-21 （depending on the state）就完全归小孩了，家长没有任何control而且irrevocable，他全拿去烧了家长也没办法。指望非常有良心和孝心的小孩可以每年免税套现一点出来给父母做生活费？这边长大的孩子我不指望。这也不能说小孩没良心，本来这就是他的账户，法律规定18岁归他--如果父母并不打算给他，那一开始就不要搞这个账户。
给小孩留钱，学费走529，其他遗产还是搞trust。
Mark
楼上一堆回复里，只有一层楼引用Gemini讲到点上了：Kiddie Tax！
Kiddie Tax的引用就是为了防止父母通过先把股票gift给孩子再卖的方式逃避capital gain tax。
我是错了。kiddie Tax 考虑后，小孩的收益不可能小于$48350。
删了...