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Kiddie Tax

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    #1

    Kiddie Tax

    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?
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    #2
    TTB 12-10 will answer your question. There are three categories listed: under age 18; age 18; and ages 19-23 if a student.

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      #3
      Another source

      Read "Who Must File" :

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

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