Page 16 THE SAUGUS ADVOCATE – FriDAy, DECEmbEr 12, 2025 BASKETBALL | FROM PAGE 12 paced offense or slow it down and execute. Size in the paint: Josama and sophomore Ryan Dupuy (65) give Saugus a formidable frontcourt. Dupuy, who averaged 8.8 points, 8 rebounds, and 2.5 blocks per game as a freshman, is one of the most promising young big men in the area. Depth across the board: Forwards Cristian Dean, Paxton Ferraro, and Isaiah Louis—all over six feet—add to the Sachems’ interior options. Speed at guard: Shea, Rodriguez, Soroko and Kam Conroy BIG BUNNY FANS: Left to right: Town Administrative Aide Jeanette Meredith and Board of Selectmen Chair Debra Panetta posed for their annual bunny photo at the end of last Friday night’s Annual Tree Lighting Celebration and Festivities. The bunnies were part of the popular petting zoo provided this year by Enchanted Animal Parties of Groton, Mass. (Courtesy photo to The Saugus Advocate) SOUNDS | FROM PAGE 15 rant and advising Town Meeting on their feasibility. Interested parties should send a letter of interest citing their qualifications to the Town Moderator at precinct4steve@gmail.com About The Saugus Advocate We welcome press releases, news announcements, freelance articles and courtesy photos from the community. Our deadline is 6 p.m. on Tuesday. If you have a story idea, an article or a photo to submit, please email me at mvoge@ comcast.net or leave a message at 978-683-7773. Or send your press release to me in the mail at PO Box 485, North Andover, MA 01845. Let us become your hometown newspaper. The Saugus Advocate is available in the Saugus Public Library, the Saugus Senior Center, Saugus Town Hall, local convenience stores and restaurants throughout town. ~ School Bus Drivers Wanted ~ 7D Licensed School Bus Drivers Malden Trans is looking for reliable drivers for the new school year. We provide ongoing training and support for licensing requirements. Applicant preferably lives local (Malden, Everett, Revere). Part-time positions available and based on AM & PM school hours....15-30 hours per week. Good driver history from Registry a MUST! If interested, please call David @ 781-322-9401. CDL SCHOOL BUS DRIVER WANTED Compensation: $28/hour School bus transportation company seeking active CDL drivers who live LOCALLY (Malden, Everett, Chelsea and immediate surrounding communities). - Applicant MUST have BOTH S and P endorsements as well as Massachusetts school bus certificate. Good driver history from Registry a MUST! - Part-time hours, BUT GUARANTEED 20-35 HOURS PER WEEK depending on experience. Contact David @ 781-322-9401. A form a backcourt with quickness, vision, and experience. “Our roster allows us to play a lot of guys, which is a luxury,” Bertrand said. “We’re tall up front, quick at guard, and deep across the board.” Program-wide stability and participation Participation has been steady in recent years, and this season is no different. The Sachems field three full teams: Varsity: 12 players Junior Varsity: 12 players Freshmen: 13 players That adds up to a deep pipeline of nearly 40 athletes across the program. “We’re returning a lot at every level,” Bertrand said. “It’s a strong sign for the health of the program and gives us depth that shows up not just this year, but in years to come.” What Needs to Improve? While the Sachems went 5-2 outside of the Northeastern Conference last season— with wins over Northeast Voke, Minuteman, and others—they managed just two NEC victories. “We’ve got to show we can compete for all four quarters and flip some of those close conference losses into wins,” Bertrand said. “That’s the difBASKETBALL | SEE PAGE 21 THE “KIDDIE TAX” child or dependent is taxed on income, including wages, income from real estate, unearned income and income from certain trusts. No personal exemption will be allowed to an individual eligible to be claimed as a dependent on another taxpayer’s return. The basic standard deduction for dependents is limited to the greater of $1,300 or the sum of $400 plus any earned income of the dependent. As a result, a dependent who has gross income of $1,300 or less will not be taxed on that amount and no federal or state income tax return would need to be filed. Investment income of a child under age 18 is generally taxed at the parent’s marginal income tax bracket if such income exceeds the sum of the $1,300 standard deduction and the greater of $1,300 or the itemized deductions directly associated with the production of that investment income. A parent may elect on Form 8814 (Parent’s Election To Report Child’s Interest and Dividends) to include on his or her individual income tax return the unearned income of a child under the age of 18 as of January 1, 2025, whose income is less than $13,000 and which consists solely of interest, dividends, and capital old child has $5,000 of unearned income and no earned income during calendar year 2025. His standard deduction of $1,300 is allocated against his unearned income so that his net unearned income equals $3,700. The first $1,300 of that amount is taxed at the child’s income tax bracket while the remaining $2,400 is taxed at the parent’s marginal income tax bracket. In the case of divorced pargain distributions. This election is not available if estimated income tax payments were made during the year under the child’s name and social security number or if the child is subject to backup withholding. Electing parents are taxed on their child’s unearned income in excess of $2,600 for calendar year 2025. They must report a tax liability equal to $110.00 plus the excess unearned income above $2,600 x the parent’s marginal income tax bracket. . The so-called “kiddie tax” has greatly reduced the use of intra-family transfers of income-producing property in order to reduce the family’s overall income tax liability by shifting income from the parent’s high marginal income tax bracket to the “under 18” child’s lower income tax bracket. As an example, a five year ents, the tax is paid using the marginal income tax bracket of the custodial parent. If the parents are married but are filing separately, the tax is based upon the parent with the highest marginal income tax bracket. The tax is computed by using Form 8615. It is often considerably easier from an income tax preparation standpoint for the parent to elect to report such unearned income on his or her own income tax return. This avoids the necessity of having to file multiple income tax returns and therefore would save on the associated return preparation fees. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation.
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