This IRS publication has the test to figure out how to determine whether your minor child needs to file a tax return. It also will let you know that 'gross income' includes all income earned and unearned.
Form 8615 is attached to your return and it is filed instead of filing separate tax returns for your minor children. It can be used when their income consists entirely of dividends and interest. It can't be used with a 1099-B.
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