Kiddie Tax Required?

[FourtyDeuce]

Instructions for IRS Form 8615 (Kiddie Tax) state:

"Was a full-time student at least age 19 and under age 24 at
the end of 2020 and didn’t have earned income that was more than
half of the child's support."

Question: Would a 22 year old full-time college student (5+ months) in 2020 who graduated from college in early December 2020 be required to pay Kiddie Tax?  Technically no longer a full-time student on 12/31/2020. 

Also assume had $5,000 unearned income in 2020 and earned income was not more than half of their support.

Thank you.

[macuser_22]

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@FourtyDeuce wrote:

Question: Would a 22 year old full-time college student (5+ months) in 2020 who graduated from college in early December 2020 be required to pay Kiddie Tax?  Technically no longer a full-time student on 12/31/2020. 

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Full time any part of any 5 months of 2020.  12/31 is immaterial.

[Ready2MoveOn]

The 12/31 date is relevant to the age of the student only.