20 yr old kiddie tax

[Possi]

My clients have a 20 yr old daughter who is a full time student and lives with parents. The parents claim her on their taxes.
Last year, she had investment income (3500) and wages. I did her return and the 8615 did not come up. I thought it was because she was over 18.
This year she has the same investment income, but the 8615 popped up. I looked it up, and it appears that since she is being claimed on her parent's return, she is required to be taxed at their rate.
Did this law change this year, or did I miss the form last year and do it wrong?

[KBTS]

The law changed this year and students from age 19 to 23 who do not provide more than half their own support from earned income are now subject to the kiddie tax.

[S T]

Kiddie Tax

I had the same incident, and thought I had missed it in 2007. New for 2008

Sandy

[Possi]

Thank You

I had the same incident, and thought I had missed it in 2007. New for 2008

Sandy

I don't feel so stooooopid now.