"Kiddie" Tax; I don't have U.S. parents

[salsharif]

Hello all,

Asking here because I've searched for hours with no luck. So, here's my situation. I have attended university during 2019. That said, all my income came from taxable scholarships (i.e., unearned income). I am wondering whether the "kiddie" tax applies to me. I do not have U.S. parents; they live abroad, do not reside in the U.S., are not U.S. residents, and do not file U.S. taxes.

If I do, still, need to file Form 8165, how should I do so? I see that the 2017 act increased the tax rate a great amount, but I also see that you can use your parent's tax bracket. So, what if (as described above) I don't have U.S. parents? Can I just enter "0" for their wages, or do I HAVE TO use the post-2017 standard rate, which is extremely high

Thank you

[macuser_22]

Sorry, but there is no answer to your question.    This has been a issue for years and the IRS has not issued any guidance for this.  Some just enter 0 (because the parents US income is zero) and print the tax return and enter FOREIGN in place of the SSN.

I am not recommending that and do not know how the IRS will handle it since there is the other option now that does not need the parents income.