@eeshull wrote:
Here's where I'm confused as to the rules- part 2 re: the age requirements means that if he's over 18 and not in school and is living on parental support, he's still a dependent but the kiddie tax doesn't apply?
That is correct. Since he was 19 at the end of 2022 and not a full-time student, none of the other details matter. He is not subject to kiddie tax.
Kiddie tax is not just for dependents. In fact, whether or not the person is a dependent has nothing to do with whether he is subject to kiddie tax. If you look at the complete list of conditions that Bsch4477 posted above, you will see that being a dependent is not mentioned. Being a dependent is not what made him subject to kiddie tax in previous years.
