Parent includes a stepparent, an adopted parent, or a foster parent, in addition to biological parent. Parent does not include a grandparent, or other adult you live with and who supports you.
Even if you don’t live with your parents, you must provide a parent‘s information for the kiddie tax as long as at least one of your parents is still alive. Generally, you should provide the information for the parent with the higher income. I took a quick look, and I can’t find any easy answer on what to do if a child is estranged from their parents and unable to provide the information. You may need to speak with a tax professional this year, if you can’t get the information.
