Form 8615 is attached to the child's tax return in order to figure the tax rate that the child will be taxes at if they have unearned income over $2200. To be clear, they still have to file a 1040 if they have unearned income over $1100. Then, the 8615 is filled out. If they have income under $2200 then the 8615 does not have to be filled out, although the IRS still wants it attached to the return. If the child has unearned income OVER $2200 then the second half of the 8615 has to be filled out figuring the parents' tax rate to be applied to the child's unearned income.
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