When certain children have more than $$2,600$ of unearned income in $2024,$

the child must file their own return and all of their income is taxed at the tax rates for single taxpayers.

part of the child's unearned income may be taxed at the parent's tax rates instead of the child's tax rates.

all of the child's unearned income is taxed at a flat $20\%$ tax rate.

part of the child's unearned income is taxed at the highest individual tax rate.