@ColeenD3 Good catch on the "Kiddie Tax" (form 8615). Because he is under 19 (under 24 if a full time student), his unearned income (unemployment compensation is unearned income) will be taxed mostly at the parents tax rate. That is true whether he is a dependent or not. Since the parents are in a low tax bracket (AGI $41k), it will amount to about $150 more in tax.
