I have a client that is 23 with unearned income and no earned income.  She made 30K earned the prior year, 2020, and filed/claimed herself (no kiddie tax).

For 2021, she did not have earned income, did not live at home, had 10K of unearned income, AND did not qualify as a full time student for more than 5 months.  The way I read it, being part time is enough to disqualify the kiddie tax, correct?

She took the following hours: Fall 10 hrs, Spring 14 hrs, Summer 4 hrs.  Spring was the only full time semester which is 4 months.

In addition, you could argue she paid half of her support, although, the math gets fuzzy. Attends a state school under scholarship (no tuition).  Only expenses are school fees and room/board.

Thanks in advance!