Does our 17year old, who had income from the und de unif tfrs to min act, pay taxes on that ?

If that is the only income your child had in 2018 and it less than $1,050, it doesn't need to be reported anywhere.

However, if your child had more unearned income than $1,050, but less than $12,000 then you have a choice to either report it on your child's tax return or your own tax return.

To report it on your own tax return do a Search (top right corner) for "8814". Then click on "Jump to 8814" and enter the information from Form 1099-DIV.

Read more about it here: https://turbotax.intuit.com/tax-tools/tax-tips/IRS-Tax-Return/Tax-Filing-Requirements-for-Children/I...