@joshsshan , noting that you are US citizen, living in Korea now and that your income is really from "unemployment grant" and assuming that the grant is from Korea sources, your filing requirement for the USA is on your world income and if that is less than the sum of (a) personal exemption ( zero currently) and (b) standard deduction ( currently US$12,000 for a single), there is really not much benefit filing a return -- except for getting the economic stimulus . So I am at a loss why you were asking about the form 8615 and your parents being NRA -- what am I missing here.
Please correct me --pk
