---

@ellen1 wrote:

Tax is different - both parent's deceased or considered deceased - no kiddie tax. 

---

You may want to look through the calculations.  Offhand, I can't think of why that would be the case.  If parents are alive but have $0 of income, it should still be the same amount of tax for the kid, shouldn't it (the parent's tax bracket is lower, so it only uses the kid's tax rate).