confusedrf,
Yes, that does make sense. Unemployment compensation is considered unearned income. When a dependent's unearned income exceeds $2,100, the excess is taxed at the parent's income tax rate. On the federal return this calculation is done on form 8615 (https://www.irs.gov/forms-pubs/about-form-8615). Pennsylvania does not have a corresponding tax. (California does!)
