I'm doing my daughter's taxes and have run across the 8615. If I go to the worksheet for that form on line 2b there is a 3,000 amount that will get deducted from line 1. I cannot figure out where this 3,000 dollars is coming from. She doesn't have 3,000 in earned income not included in line 2a as it states. She did have an inherited ira distribution last year but it too was not 3,000. Any thoughts out there??
