So kiddie tax rules&rates are pretty rough and I know I have to work with them if I, the parent, claims them as dependents while they are under 19 (or 24 for students). Is there an age before 18 the child can start filing as an adult if I don't claim them? IE: I give up my $2,000 child tax credit by not claiming them, but they can now realize capital gains up to ~$39,000 at 0% (effectively a $6,000 tax credit by avoiding 15% on $40k cap gains)
I've google ninjaed all over, but all I find are resources on qualifying to claim a dependent and nothing on what age someone can qualify to file as a regular adult.