Does the kiddie tax still apply to a college graduate

[slowreader]

My granddaughter graduated from college in May. She is 22. Does the kiddie tax still apply to her 2024 tax return?

[tagteam]

See https://www.irs.gov/taxtopics/tc553

[slowreader]

That's still ambiguous.

>The child was a full-time student at least age 19 and under age 24 at the end of the tax year

She's not a full-time student at the end of the tax year, so as I read it she only meets half the requirements.

[tagteam]

I believe that the kiddie tax is applicable (assuming the other requirements are met) if the student attended school full time for at least five months during the year.

[rjs]

Yes, the kiddie tax applies.

I agree that the wording of the rule is poor, and I can see how you could read it the way you do. But if your granddaughter was a full-time student during any 5 months of the year, she is considered a full-time student for the entire year. If she was a full-time student from January until May or June, she is a full-time student for the year.