Scholarship income has a dual status, in taxes. It is unearned income for most purposes, including the kiddie tax. So, the original reply, above, is wrong. You do have to fill out form 8615 if you have more than $2200 of scholarship income.
But,it is treated as earned income for purpose of calculating a student-dependent's standard deduction. So scholarship income will not be taxed unless the student's scholarship (or total) income is more than $12,200.
