No. The test are similar, but actually being claimed as a dependent has nothing to do with it. If you meet all of these tests, you may be subject to the tax. 1

No. The test are similar, but actually being claimed as a dependent has nothing to do with it. If you meet all of these tests, you may be subject to the tax. 1. You had more than $2,100 of unearned income. 2. You are required to file a tax return. 3. You were either: a. Under age 18 at the end of 2018, b. Age 18 at the end of 2018 and didn’t have earned income that was more than half of your support, or c. A full-time student at least age 19 and under age 24 at the end of 2018 and didn’t have earned income that was more than half of your support. (Earned income is defined later. Support is defined below.) 4. At least one of your parents was alive at the end of 2018. 5. You don’t file a joint return for 2018. https://www.irs.gov/instructions/i8615 https://www.irs.gov/instructions/i8615 Edit: But being eligible to be claimed as a dependent can reduce your standard deduction, potentially causing more of your income to be subject to tax. Even if they choose not to claim you, your standard deduction is still reduced.