Q. If my son does not file a tax return, how can he pay kiddie tax or he is required to file tax return if he owes kiddie tax?
A. He does not owe kiddie tax because the standard deduction wipes out all taxable income. It's a quirk of the hybrid status of taxable scholarship. If he had ended up with taxable income, he would have to go thru the extra step of calculating the kiddie tax (form 8615).
