No. Full time student is a criteria for the kiddie tax. He was a full-time student for 2024 if during any part of any 5 calendar months during the year you were enrolled as a full-time student at an eligible educational institution, or took a full-time, on-farm training course given by such an institution or by a state, county, or local government agency.
Incidentally, if he does not support himself with his own earned income, he is not eligible for the refundable portion of the most generous of the tuition credits. However, if he has a tax liability from that investment income, he is eligible for the non refundable credit (up to $2500), if he is not claimed as a dependent.
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