In this paper, we describe the hot carrier (HC) effect of the thin-film silicon-on-insulator (SOI) power n-MOSFET under DC and AC stress. We clarify that the HC effect is enhanced by AC stress because of both drain avalanche hot carriers (DAHC) and channel hot carriers (CHC). In addition, the parasitic bipolar effect which is enhanced by minority carrier accumulation under AC stress, causes device degradation at low frequencies.