Owen, age 21, is attending college full time. He has unearned income of $1,500 in hie UGMA account in 2019.
Although Owen is a full time student under the age of 24 his unearned income is below $2,200 (2019) therefore
he is not subject to the kiddie tay The entire $1,500 of unearned income will be taxed at Owen’s tax rate

Sample Solution