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It’s often the case that a taxpayer may have unearned income that they’re not aware of, requiring them to file Form 8615, Tax for Certain Children Who Have Unearned Income

 

If your friend has a Form 1098-T with an amount in Box 5, Scholarships or grants, for example, and the Box 5 amount is greater than the amount in Box 1, Payments received for qualified tuition and related expenses, that difference would be considered unearned income. 

 

Your friend most likely entered something in the TurboTax program that's triggering this requirement.  If this situation doesn't describe their scenario, feel free to post back with more details.