Kiddie Tax

[zeros]

I had understood that the age subject to the kiddie tax was under 19 and, of course, having investment income. I thought I read that it was to age 23 if a student. Is this correct?

[bgiez]

TTB 12-10 will answer your question. There are three categories listed: under age 18; age 18; and ages 19-23 if a student.

[FEDUKE404]

Another source

Read "Who Must File" :

http://www.irs.gov/pub/irs-pdf/i8615.pdf