But the first condition for completing an 8615 doesn't apply (see below); the only aspect of his taxes that puts him over $2200 is the 1099-NEC for work that he did. This isn't unearned income and therefore since criterion #1 is not met, the 8615 shouldn't apply (all criteria must be met for the 8615 to be required. It just seems like TurboTax is somehow categorizing the 1099-NEC as unearned income no matter where or how it is entered.
"Form 8615 must be filed for any child who 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: a.Was under age 18 at the end of 2020, b.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 c.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.(Earned income is defined later. Support is defined below.)
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"
