See this.
https://ttlc.intuit.com/community/income/help/what-is-the-kiddie-tax/00/25913
In order to not be subject to the kiddie tax, your income earned from working must be more than half your total support. (Unearned income including investments and unemployment compensation doesn’t count.)
Your total support includes all your costs for housing, tuition, food, clothing, travel and entertainment and medical care and insurance. Even though student loans you take out in your name to pay tuition count as “support” you provide yourself (for purposes of not being a dependent), it is not income earned from working. Only income earned from working counts toward avoiding the kiddie tax.
