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If TurboTax is adding Form 8615 to your son's return, then he is being subject to kiddie tax.  This would mean that he would have had to have more than $2,200 of unearned income, which includes unemployment compensation. In addition, kiddie tax applies whether or not you are a dependent of your parents.

Form 8615, Tax for Certain Children Who Have Unearned Income, is required when a child meets all of the following conditions:

1. The child had more than $2,200 of unearned income.
2. The child is required to file a tax return.
3. The child either:
   1. Was under age 18 at the end of 2020,
   2. Was age 18 at the end of 2020 and didn’t have earned income that was more than half of the child's support, or
   3. Was 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 the child's support.
4. At least one of the child's parents was alive at the end of 2020.
5. The child doesn’t file a joint return for 2020.

For more information, please see What is the 2020 Kiddie Tax?

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