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Thank you so much. I did notice that Publication 17 had not been appropriately updated to reflect TCJA. It's actually because of TCJA that I have the question that I have. (Just by the way, as I understand it, for the run-of-the-mill case TCJA had the effect of making it so that the unearned income of a child was no longer taxed according to the relevant parent's bracketing but according to a trust's bracketing. If the unearned income came from RMDs on inherited retirement accounts, for example, it would in many circumstances be taxed at 37%, since trust's hit that rate at very low income ($12,500 vs $500,000 for an individual). If unearned income comes from qualified dividends or LTCG, then it would be taxed at "preferential" rates, though trusts still would hit the highest of those rates at lower incomes. Your understanding seems to differ from mine--with no distinction made between different kinds of unearned income, so that all unearned income of a child is given the "preferential" treatment of qualified dividends. It would make me very happy if that were so. What do you think?) Maybe if I explain the real situation, you can better help me with my questions. I really appreciate the links to actual tax code, but I still haven't been able to find the answer I need. I'm not the person who is in this situation, but I will write as though I am, since it makes it a little simpler. My parents divorced when I was very young. Neither remarried. My father never provided any support. My father's tax returns always reported such small earnings as never to be required to pay taxes. (Because he earned so little, he didn't have to pay any child support.) My mother, who was my custodial parent when I was a minor and who earned a solidly middle-class income, died of cancer shortly after I turned 18. I was the sole beneficiary of her life insurance policy and of her retirement accounts. I also inherited our home, which I then sold. In short, my mother left me with the means to generate enough unearned income to support myself and go to college full-time. I work, but my earned income provides only a small part of my support. I do not live with my father at any time during the year. I have never lived with him. My mother is dead, so I don't live with her either. There is no parent I would normally live with if I weren't attending school. **So, I cannot truthfully do anything but leave f8615 lines A and B empty.** But if I can't truthfully do anything but leave i8615 lines A and B empty, it seems likely that I'm not supposed to be filling it out at all. It seems like f8615 is intended only for people who are someone's QUALIFYING CHILD. But that's not what the "Who Must File" section of i8615 actually says. It says that it must be filed for ANYONE who meets the conditions. I do meet the conditions. I have more than $2100 of unearned income. I am required to file a tax return. I am a full-time student at least age 19 and under age 24 and didn't have earned income that was more than half of my support, at least one of my parents is alive, and I don't file a joint return. The rules are stated to apply whether or not I'm a dependent. I'm not a dependent (obviously, since I'm no one's qualifying child), so the rules apply. But if they apply, then that means that my unearned income (RMDs from my mother's retirement plans) will put me into the 37% marginal rate for trusts instead of the 12% rate for single individuals that it would otherwise put me in. All because some man I don't even know (my father) happens to be alive? It seems to me very unlikely that that's what tax law actually dictates. It seems much more likely that there's just a little bit of bad writing of i8615. Maybe I could put my question this way. The f8615 tax is colloquially referred to as the "kiddie tax". I'm no one's kiddie. But the letter of the instructions subject me to the kiddie tax, since I am someone who meets its 5 conditions. Thank you in advance. I really appreciate your taking the time to help me.