Kelly is age 23 and a full-time student with unearned income of $2,000 in the current year. She is not subject to the kiddie tax. Tax Chapter 2 Kelly is age 23 and a full-time student with unearned income of $2,000 in the current year. She is not subject to the kiddie tax. Answer: FALSE Learn More : Share this Share on FacebookTweet on TwitterPlus on Google+