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The kiddie tax is applied to a child in all conditions except: a. The child is under age 19 by the close of the tax

The kiddie tax is applied to a child in all conditions except:

a. The child is under age 19 by the close of the tax year

b. The childs unearned income exceeds $2,100 for 2018

c. The child is a full time-student between the ages 19 and 23

d. The child files a joint return

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