Kiddie tax - over 18?

[zeros]

Is my understanding correct that if child is over 18 and a student that the kiddie tax still applies?

[David1980]

Yes.

Under age 18,
Age 18 at end of 2013 but didn't have earned income that was more than half the child's support,
or over age 18 and under age 24, a full time student, and did not have earned income that was more than half of the child's support.

[FEDUKE404]

Sad but true

Is my understanding correct that if child is over 18 and a student that the kiddie tax still applies?

ABSOLUTELY (as David1980 explained the rules).

My "kiddies" finally escaped the tax when they reached the proper age....only to see it return (in vengeance) later after they had changed the rules for Form 8615 and they became college students.

FE