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My son's, both over 19 and full time students, received a gift of $5000 from their grandfather.  They are unable to file their taxes according to TurboTax .  One of them received a message that Form 8615 is not available.  However, the other just received a message that he could not file at this time.  One was charged $80 to file which was already paid yet still unable to file while the other was not yet charged a fee.  The IRS reports this form is available.  How can we work around this?