Carl
Level 15

Education

I note you state this is for a twenty EIGHTEEN tax return. So your student status today doesn't matter. If you were an undergraduate on Dec 31 of twenty EIGHTEEN then the kiddie tax will apply if (and only if) your parent's qualified to claim you as a dependent on their own tax return. The key word here is *QUALIFY*. So it does not matter if your parents actually claimed you as a dependent on their 2018 return or not. If they "QUALIFIED" to claim you, then the kiddie tax will apply on any excess scholarship funds that were not used for the qualified education expenses tuition, books, and lab fees.