Q. Do I owe kiddie tax on my fellowships?
A. No, not on your federal return. But, this is only because your total income was below your standard deduction. You apparently successfully enter the award and provost fellowship amounts on line 8r of schedule 1, as scholarships.
Scholarships are a hybrid between earned and unearned income. It is earned income for purposes of the $14,600 filing requirement (2024) and the dependent standard deduction calculation (earned income + $450). It is not earned income for the kiddie tax and other purposes (e.g. EIC). For grad students and post grad fellows, scholarship, stipend and fellowship income is earned income ("compensation") for IRA contributions.
I'm not specifically familiar with California, but am surprised this is coming up. You may have triggered it by answering something wrong.
