@macuser_22 a follow-up to my previous post Please see the Figure 30-B flow chart on p. 203 of publication 17 that you so helpfully directed me to:
https://www.irs.gov/pub/irs-pdf/p17.pdf. This figure is headed "Do You Have To Use Form 8615 To Figure Your Child's Tax?" So, it seems that the idea behind 8615 is that a *parent* should attach it to their child's tax return. But the 19-year old that I am thinking of has no parent who is filling out her tax return. What I need is a figure that is headed "Do You Have To Use Form 8615 To Figure Your Own Tax?" Notice too that although p. 201 of Publication 17 says, "Special tax rates apply to certain DEPENDENT children" (my emphasis), the instructions for form 8615 specifically say "These rules also apply whether or not you're a dependent". Thank you in advance for any insight you may have.
