@Mikewithaquestion wrote:
What's a little confusing is that the 2019 IRS Pub 501 Table 2 says if a parent can claim him as a dependent (true), as a single dependent under age 65 and not blind, he does not have to file (because of unearned income less than $1100, earned income less than $12,200 and gross income less than to limits in the table). Apparently "Miscellaneous Income" doesn't fall under the definition of "earned income"? I see TurboTax put $0 in the Earned Income Worksheet.
OK, I think that solves it.
Correct, misc income is considered "unearned" so it falls under the provisions of the "kiddie tax", which was originally meant to prevent parents from avoiding taxes on investments by putting them in their kids' names.
