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Thank you again. I will definitely talk to my congressperson, if it turns out that the "kiddie tax" applies to people who are not even "kiddies" (that is, who aren't anyone's qualifying child). I haven't been able to find the relevant bits of the US Code for these post-TCJA days, but I doubt that TCJA changes the relevant bit of the old code (26 US Code §1), which I quote from https://www.law.cornell.edu/uscode/text/26/1.

(2) Child to whom subsection applies

This subsection shall apply to any child for any taxable year if—
(A) such child—
(i) has not attained age 18 before the close of the taxable year, or
(ii)
(I) has attained age 18 before the close of the taxable year and meets the age requirements of section 152(c)(3) (determined without regard to subparagraph (B) thereof), and
(II) whose earned income (as defined in section 911(d)(2)) for such taxable year does not exceed one-half of the amount of the individual’s support (within the meaning of section 152(c)(1)(D) after the application of section 152(f)(5) (without regard to subparagraph (A) thereof)) for such taxable year,
(B) either parent of such child is alive at the close of the taxable year, and
(C) such child does not file a joint return for the taxable year.

Here the word "child" is used. If that means "person who is someone's qualifying child", then the f8615 tax would not apply to the envisioned person, but if it means "person who is someone's child", then the f8615 tax also applies to a 19-year old unmarried student who fully supports herself and her one living parent through her unearned income. Such a person is no one's qualifying child, though she is someone's child. I can't find the definition of "child" relevant to the tax law.

It will probably help you to see the force of my question if you know the actual situation that concerns me. The situation is not mine, but rather the situation of someone I know. I will write as though it's my situation though, since it's easier.

My parents divorced when I was very young. Neither remarried. My father never provided any support. My father's tax returns always reported such small earnings as never to be required to pay taxes. (Because he earned so little, he didn't have to pay any child support.) My mother, who was my custodial parent when I was a minor and who earned a solidly middle-class income, died of cancer shortly after I turned 18. I was the sole beneficiary of her life insurance policy and of her retirement accounts. I also inherited our home, which I then sold. In short, my mother left me with the means to generate enough unearned income to support myself and go to college full-time. I work, but my earned income provides only a small part of my support. I do not live with my father at any time during the year. I have never lived with him. My mother is dead, so I don't live with her either. There is no parent I would normally live with if I weren't attending school. **So, I cannot truthfully do anything but leave f8615 lines A and B empty.**

But if I can't truthfully do anything but leave i8615 lines A and B empty, it seems likely that I'm not supposed to be filling it out at all. It seems like f8615 is intended only for people who are someone's QUALIFYING CHILD. But that's not what the "Who Must File" section of i8615 actually says. It says that it must be filed for ANYONE who meets the conditions. I do meet the conditions. I have more than $2100 of unearned income. I am required to file a tax return. I am a full-time student at least age 19 and under age 24 and didn't have earned income that was more than half of my support, at least one of my parents is alive, and I don't file a joint return. The rules are stated to apply whether or not I'm a dependent. I'm not a dependent (obviously, since I'm no one's qualifying child), so the rules apply. But if they apply, then that means that my unearned income (RMDs from my mother's retirement plans) will put me into the 37% marginal rate for trusts instead of the 12% rate for single individuals that it would otherwise put me in. All because some man I don't even know (my father) happens to be alive? It seems to me very unlikely that that's what tax law actually dictates. It seems much more likely that there's just a little bit of bad writing of i8615.  What do you think?

I so much appreciate your taking the time to respond.