TaxGuyBillAnswer
Level 13
June 4, 2019
If you are under age 24 and a full-time student with "unearned" income (any income other than from a job or self employment; common examples are interest, dividends, and taxable scholarships), in most cases the law requires Form 8615.
https://www.irs.gov/instructions/i8615/ch01.html#d0e38