Divorce & Kiddie Tax

[Lion EA]

So, my DIL is divorcing my son but still married in 2022. Most finances and living conditions have been agreed to, so PA will grant divorce during 2023. However, child custody, visitation, etc., have NOT been decided for their two daughters and will not be for some time yet, long after the divorce is final, per DIL. That includes who gets to claim how many dependents for 2022. DIL just sent me the girls' consolidated 1099s. If a child has less than $1,150 in interest, dividends, and gross proceeds, she does NOT have to file, is that correct? At $1,151 of unearned income, the child DOES have to file, correct? Kiddie Tax will be based on the tax information of the custodial parent or the parent who has the dependency deduction that year?