Form 8615 and the Alaska PFD

My child received the Alaska PFD in 2022 which amounted to $3284.  TT is asking me to complete form 8615 which I do not understand since the form says only use if the child has more than $2300 in INVESTMENT income.  The PFD is not investment income.  It is frankly ridiculous that a child should have to pay almost $500 in taxes on $3284 from the PFD.  Who we *really* have to file the 8615 form for them???