Cronus and Rhea have three children. The kiddie tax shall apply to unearned income received by the following child.
Hestia is a 19-year-old full-time student who supports herself more than 50% with a job at an accounting firm
Demeter, a 23-year-old full-time student who fully supports herself with a job at a grocery store
Zeus is 25 years old and not a student who does not support himself
Hades is 17 years old but is married and files a joint return with his spouse
Kiddie tax applies to NONE of the above cases
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