The boy is understood to have been playing around with the child-sized lethal weapon when he accidentally shot the toddler named as Caroline Starks.
The two-year-old was shot with a .22-calibre rifle yesterday and rushed to hospital - but later pronounced dead.
The pair’s mother was at home in the small American town of Burkesville, Kentucky, at the time of the shooting just after 1pm local time.
Coroner Gary White revealed the Crickett company gun had been given to the boy as a gift last year.
He said: “It's a Crickett. It's a little rifle for a kid. The little boy's used to shooting the little gun."
He also explained the rifle was kept in a corner of the house and the family did not realise a shell had been left in the barrel.
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