Final answer:
The assertion regarding the kiddie tax on dependent children's unearned income is accurate; it is designed to tax such income at the parents' rate beyond a specific threshold.
Step-by-step explanation:
The statement that the kiddie tax applies to the unearned income of dependent children is True. The kiddie tax is a tax rule in the United States that taxes a child's unearned income, such as interest, dividends, and capital gains, at their parents' tax rate if it exceeds a certain threshold. This is meant to prevent parents from shifting large amounts of investment income to their children to take advantage of their lower tax rate.