Multiple Choice 6-10 Related Parties (Section 267) (LO 6.4)

Which of the following is not required to subject a taxpayer to the tax on unearned income of minors (kiddie tax) in 2019?

a.18 years of age or younger (full time student up to age 23).

b.Both parents must be living.

c.Net unearned income must exceed $2,200.

d.Must be claimed as a dependent.

e.All of these choices are required.