The eligibility for the "kiddie tax" is independent of dependency. Just because your parents aren't claiming you, doesn't get you out of the kiddie tax. Furthermore, even if you do not qualify as a dependent*, you may still be subject to "Tax Computation for Certain Children with Unearned Income" (kiddie tax).
*The subtle difference is: to not be a dependent, you must provide more than half your own support (e.g. student loans). To avoid the kiddie tax, you must provide more than half your own support with earned income.
