My college kid earned about $2,000 last year. Well under the federal filing threshold for earned income. She has an Education Savings Account which was sold to cover tuition and fees and college expenses. This generated about $3,000 worth of unearned income. Is she required to file a federal tax return given her unearned income exceeds the $1,100 threshold even though this unearned income is in an ESA and used for college? Thanks
