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This TurboTax Help explains who must file IRS form 8615:  Tax for Certain Children Who Have Unearned Income.

For 2020, a child must file Form 8615 if all of the following conditions apply:

• The child has more than $2,200 in unearned income
• The child is required to file a tax return
• The child does not file a joint tax return with a spouse
• At least one of the child's parents is alive
• The child is within certain age limits

For tax purposes, the child's "age" is the age on December 31. The child must file the form if any of these conditions apply:

• The child is under 18 at the end of the year
• The child is 18 years old and does not have earned income that is more than half of the child's support for the year, or
• The child was a full-time student age 19-23 and does not have earned income that is more than half of the child's support

In addition, the IRS defines unearned income as: 

• Interest, dividend, or investment income,
• Retirement or Social Security income,
• Alimony or child support,
• Unemployment or worker's compensation,
• Gifts, prizes, awards, or winnings,
• Inheritances,
• Income received while incarcerated, even if it involves active work.