Form 8615 is used for the "Kiddie Tax", where a portion of your income is taxed at your parents tax rate. Dependents (and Full time students who are not dependents), under age 24, are subject to it. Income from interest, dividends and capital gains usually trigger the kiddie tax. Taxable scholarship or taxable portions of an ESA or 529 plan distribution can also trigger it.
Being a first year (or any year) college student does not exempt you from the kiddie tax.
