The 8615 is required whether you live with your parent of not if you meet the requirements to file the form.
I don't know what your mean that your parents are not able to file taxes. If you mean that their income is so low that they are not required to file a tax return, then just enter zero for their AGI.
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From IRS Pub 17
https://www.irs.gov/publications/p17/ch31.html#en_US_2016_publink1000174280
Tax for Certain Children Who Have Unearned Income
If
a child's interest, dividends, and other unearned income total more
than $2,100, part of that income may be taxed at the
parent's tax rate instead of the child's tax rate.
If the parent doesn't or can't choose to include the child's income on
the parent's return, use Form 8615 to figure the
child's tax. Attach the completed form to the child's Form 1040 or Form
1040A.
When Form 8615 must be filed.
Form 8615 must be filed for a child if all of the following statements are true.
-
The child's unearned income was more than $2,100.
-
The child is required to file a return for 2016.
-
The child either:
-
Was under age 18 at the end of the year,
-
Was age 18 at the end of the year and didn't have earned income that was more than half of his or her support, or
-
Was a full-time student at least age 19 and under age 24 at the end of 2016 and didn't have earned income that was more than
half of the child's support.
-
At least one of the child's parents was alive at the end of 2016.
-
The child doesn't file a joint return for 2016.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
