But there are situations (and perhaps the poster of the original question is in such a situation) in which a person who is required to file 8615 has nothing at all to fill in for the very first lines (Lines A and B). Here's an example. A child of divorced parents (neither of whom remarries) turns 18 in 2017. The custodial parent (and sole provider of support) dies the next day. The child never lives with the non-custodial parent. In 2018, the "child" has more than $2100 of unearned income (due to inheritance from the custodial parent), is required to file a tax return, is a full-time student at least age 19 and under age 24 at the end of 2018 and didn't have EARNED income that was more than half of her support, has at least one live parent at end of 2018, and does not file a joint return for 2018. According to the instructions for form 8615, this "child" is required to file form 8615 (and hence to pay the rates of trusts/estates instead of the lower rates rates on individuals), yet this child can't even fill in anything for Lines A and B for 2018 form 8615, since the child did not reside with either parent in 2018. "If your parents were unmarried, treated as unmarried for federal income tax purposes, or separated by either a divorce or separate maintenance degree, enter the name and SSN of the parent with whom you resided for the greater part of the calendar year." What is such a person supposed to do?
