The AMT exemption for a child subject to the kiddie tax will be the lesser of the regular AMT exemption for a single person for the specific year or the child’s earned income plus an add-on amount for that year. The AMT exemption for a single person is $85,700 in 2024, up from $81,300 in 2023. The amount to be added to a child’s earned income for 2024 for this purpose is $9,250 ($8,800 for 2023). (IRC Sections 55(d)(4)(A)(iii) and 59(j)(1); Rev Proc 2023-24)