Which of the following individuals would not be subject to the kiddie tax assuming they have unearned income? Multiple choice question. A child who is 19 at year end, a part time student, and claimed as a dependent on his parents' tax return. A child over ago 18, but under age 24, at year end and a full time student whose earned income does not exceed half of her support. A child under 18 years old at year end. A child who is 18 at year end, a part time student whose earned income does not exceed half of her support