Which of the following dependent children have income subject to the so-called kiddie tax? Marcia, age 25 and a full-time student, earned $1,000 in wages and $2,700 in interest income. ... Jan, age 17, earned $2,900 in capital gains from stock investments. Cindy, age 16 , earned $5,000 in wages and $2,200 in interest income from a savings account. Marcia, Jan, and Cindy will all have income subject to the Kiddie tax. Marcia only. Jan only. Cindy only. Jan and Cinoy only