You only need to file form 8615 If the child's unearned income is more than $2,200, use Form 8615 to figure the child's tax. For Form 8615, “unearned income” includes all taxable income other than earned income. Unearned income includes taxable interest, ordinary dividends, capital gains (including capital gain distributions), rents, royalties, etc.
Please see the full instructions for Form 8615 in the link below: IRS Instructions for Form 8615
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