If required, it cannot be deleted.
https://www.irs.gov/pub/irs-pdf/i8615.pdf
Who Must File
Form 8615 must be filed for anyone who meets all of the
following conditions.
1. You had more than $2,100 of unearned income.
2. You are required to file a tax return.
3. You were either:
a. Under age 18 at the end of 2020,
b. Age 18 at the end of 2020 and didn’t have earned income
that was more than half of your support, or
c. A full-time student at least age 19 and under age 24 at the
end of 2020 and didn’t have earned income that was more than
half of your support.
(Earned income is defined later. Support is defined below.)
4. At least one of your parents was alive at the end of 2020.
5. You don’t file a joint return for 2020.
**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.**
