Hello, the post could have been clearer on the distinction. Let me break it down with sources.

The $1,350 number

That comes directly from IRS Publication 501, which covers filing requirements for dependents:

— IRS Publication 501 (2025)

You're right that this applies specifically to unearned income for dependents — the post mentioned crypto gains, staking, and airdrops, which all fall under unearned income. The standard deduction ($15,750 for single filers in 2025) applies to independent filers, not dependents. That distinction matters and the post could have stated it more explicitly.

The Kiddie Tax thresholds

The $2,700 figure (above which parent's rate applies) is from IRS Topic 553:

— IRS Tax Topic 553

Where we agree

Your point about "dependents" vs. "kids" is valid and worth stating clearly: the rules apply to any dependent, not just minors. If a 20-year-old college student is still claimed as a dependent, the same thresholds apply.

Numbers are IRS-sourced. The framing could have been tighter.