Hello,

A young adult is filing taxes for 2024 a bit late. However, they have an issue when it comes to the kiddie tax. 

The young adult is in college (20 years old) and was under legal guardianship for most of their life. Parents are out of the picture since birth (abandonment), so child was taken in by older aunt and uncle. 

Aunt and Uncle are 65 and did not file for 2024 or 2023 as their income was low enough to not be required to file. They did not claim student as dependent, and have not for two years. Student is trying to file independently as is required with their high unearned income 20,000 from scholarships (they is the amount taxable as the rest went to tuition.) 

Unfortunately when it comes to the Kiddie Tax, parents income/tax information is prompted. The young adult has no access to either parents information (and never will), and legal guardians did not file taxes/weren't required as seniors (over 65, low income below requirement for file). 

How would the young adult calculate their kiddie tax?