Check NO since the question concerns earned income. She did not support herself with the earned income and the amount of unearned income from unemployment makes her liable for the Kiddie tax.
Attach Form 8615 to the child’s tax return if all of the following conditions are met.
- The child's unearned income was more than $2,200.
- The child meets one of the following age requirements:
- a. The child was under age 18 at the end of the tax year,
- b. The child was age 18 at the end of the tax year and you didn't have earned income that was more than half of the child's support, or
- c. The child was a full-time student at least age 19 and under age 24 at the end of the tax year and the child didn't have earned income that was more than half of your support.
- At least one of the child's parents was alive at the end of the tax year.
- The child is required to file a tax return for the tax year.
- The child does not file a joint return for the tax year.
