IRS treatment of loans backed by digital assets: why borrowing usually isn't a taxable event, why liquidation is, and the records to keep for Form 8949.
Who pays taxes on a custodial account? The child does, but the kiddie tax can shift that burden to the parent's rate. Full 2026 thresholds, worked example
By Katie Bailey · August 1, 2026
Custodial account tax rules explained: the $2,700 kiddie-tax threshold, who files, Form 8814, gift-tax limits, and the one mistake that costs families the most.
By Katie Bailey · July 31, 2026
