Which of the following is NOT a requirement for a child to meet the kiddie tax rules?

Under the kiddie tax rules, certain requirements determine whether a child's unearned income is taxed at their parent's tax rate or at their own rate. The child must be a full-time student and under the age of 18 at the end of the tax year, and they also have to have unearned income exceeding $1,900 to trigger the kiddie tax provisions.

The requirement stating that the child must not have a parent alive at the end of the year is not applicable for the kiddie tax. In fact, having a living parent is crucial because the purpose of the kiddie tax is to tax children's unearned income at the parent's rate, thus providing a framework for taxing wealthy families appropriately.

Therefore, not having a parent alive is not a requirement and does not pertain to the application of kiddie tax rules, making it the correct answer to the question.