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Purpose of Form... For children under age 18 and certain older children described below in Who Must File,
 
unearned income over $2,100 is taxed at the parent's rate if the parent's rate is higher than the child's. If the child's unearned income is more than $2,100, use Form 8615 to figure the child's tax.

Instructions for Form 8615 - Internal Revenue Service
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/i8615.pdf">https://www.irs.gov/pub/irs-pdf/i8615.pdf</a>