OK - You did not say before that the child's unearned income was unemployment. The amount of income used for the child tax return on the 8615 form is his 1040 line 9 amount minus earned income. Line 9 is the total income plus line 8 (that should be a -9000 for the exclusion).
So his unemployment should not be included in the calculation.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
