
Who Claims Income on a Custodial Account? (2026 Rules
The child owns the income on a custodial account, but the kiddie tax may push the bill to the parent's rate. Here's exactly how reporting works in 2026.
By Evan Patel · August 9, 2026
IRS treatment of crypto loans: when borrowing is not a taxable event, when liquidations are, and how to document collateral movements for your return.

The child owns the income on a custodial account, but the kiddie tax may push the bill to the parent's rate. Here's exactly how reporting works in 2026.
By Evan Patel · August 9, 2026

Do you have to pay taxes on custodial accounts? Yes, here's how the IRS kiddie tax works in 2026, who files, and the $2,700 threshold that triggers the
By Evan Patel · August 8, 2026

Who pays taxes on a custodial account? The child does, but the IRS kiddie tax can shift the rate. Learn the 2026 rules, thresholds, and filing traps to avoid.
By Evan Patel · August 7, 2026

Are crypto loans taxable? Borrowing against bitcoin usually isn't, but liquidations and crypto repayments are. IRS rules, rates, and reporting explained.
By Nicole Chen · July 3, 2026