Does the Kiddie Tax apply to these individuals assuming they have unearned income?
a. Adam will be 17 on December 31, 2018.
b. Beth will be 19 on December 31, 2018. She doesn't have any earned income for the year, and she's a full-time student for the entire year.
c. Claire is 19 on December 31, 2018. She's not a student for 2018