Which of the following persons is not a child who may be subject to the kiddie tax?
a. Incorrect. A child who is 15 years old with investment income is subject to the kiddie tax.
b. Incorrect. The kiddie tax applies to a child who is 17 years old; the exception for children who have earned income that is more than half of his or her support does not apply to children under age 18.
c. Incorrect. A full-time student, age 22, who did not have earned income that was more than half of his or her support because he or she is under the age of 24 may be subject to the kiddie tax.
d. Correct. A child (regardless of age or earned income) who files a joint return is not subject to the kiddie tax.