Form 8615 can trigger under certain circumstances.
Who Must File
Form 8615 must be filed for any child who meets all of the following conditions.
1. The child had more than $2,100 of unearned income.
2. The child is required to file a tax return.
3. The child either:
a. Was under age 18 at the end of 2019,
b. Was age 18 at the end of 2019 and did not have earned income that was more than half of the child's support, or
c. Was a full-time student at least age 19 and under age 24 at the end of 2019 and did not have earned income that was more than half of the child's support (Earned income is defined later. Support is defined below.)
4. At least one of the child's parents was alive at the end of 2019
5. The child does not file a joint return for 2019. For these rules, the term “child” includes a legally adopted child and a stepchild. These rules apply whether or not the child is a dependent. These rules do not apply if neither of the child’s parents were living at the end of the year.
