State tax filing

As I stated in my original answer, although it is unearned income, for some bizarre reason the IRS allowed the Standard Deduction for 'earned income' ($12,000) against it.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p501.pdf#page=4">https://www.irs.gov/pub/irs-pdf/p501.pdf#page=4</a>