For certain children, investment income over $1,900 is taxed at the parent's rate if the parent's rate is higher.  Use form FTB 3800, Tax Computation for Certain Children with Investment Income, to figure the child's tax.

Complete form FTB 3800 if all of the following apply:

• The child is 18 and under or a student under the age of 24 at the end of 2011.  A child born on January 1, 1994, is considered to be age 18 at the end of 2011.  A child born on January 1, 1988, is considered to be age 24 at the end of 2011.
• The child had investment income taxable by California of more than $1,900.
• At least one of the child's parents was alive at the end of 2011.

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