I don't understand how it could be both. From what I understand the kiddie tax does not apply because he is over 18 and unearned income is from DIV and INT which he has none. The 1099-Qs total amount are not taxable income only the earnings. The one was used for tuition and the other earning amount was used for housing. He has no amount on line 11b. What concerns me is that the IRS says he "has to file taxes" if his unearned income is above $1,100 and TT is making form 8615 for children who have unearned income and putting his excess scholarship money in there which is over $1,100. So, if line 11b is zero, I should ignore the unearned income form and do not apply his income to my household income for purposes of the premium tax credit?
