which of the following is a correct statement relating to the kiddie tax in $2023?$ the kiddie tax does not apply if both parents of the child are deceased, if the kiddie tax applies, the parents must include the income of the chil on their own income tax return, if the parents are divorced, the income of the noncustodial parent is used to determine the allocable parental tax or the components for the applicaton of the kiddie tax are not subject to adjustment for inclation.