Hal_Al
Level 15

Education

Q. Would you say the article's claims are along the same lines as yours?

A. Yes.

And, as @Bsch4477  points out TurboTax handles this correctly.  The kiddie tax form (8615) is generated, but does not calculate any tax  because the taxable income on line 15 of form 1040 is 0, when the student's income is less than his standard deduction.