@ColeenD3 Yes, we understand the concept of support from the 8615 instructions you sent. However, the same instructions say you only owe kiddie tax if, "age 18 at the end of 2021 and didn’t have earned
income that was more than half of the child's support." This is distinctly different from the dependency support test (where you have to actually spend the earned income).
The question still stands. That is, how to handle a student who is a dependent (parents paid 100% support), but who did have earned income more than 50% of that support (just did not spend it)- and therefore does not owe kiddie tax.
