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Yes, the kiddie tax applies.
I agree that the wording of the rule is poor, and I can see how you could read it the way you do. But if your granddaughter was a full-time student during any 5 months of the year, she is considered a full-time student for the entire year. If she was a full-time student from January until May or June, she is a full-time student for the year.
‎September 15, 2024
9:35 AM
3,415 Views