Unemployment compensation seems to trigger kiddie tax on my daughter

[jtp64]

My daughter graduated from college last year and was supposed to begin work at a company after graduation, pre COVID.  Her contract was canceled due to COVID and received unemployment compensation. Since was  living with us part of the year and a student for 5 months she would still be seen as a dependent. So, when I do her taxes it is triggering a kiddie tax, which seems odd for unemployment compensation.  Is that correct, she would need to pay kiddie tax on it?

[Bsch4477]

Unemployment income is classified as unearned income and an amount over $2,200 triggers the kiddie tax. 

[jtp64]

I had seen that but I can't get my brain around why unemployment compensation would be hit with the kiddie tax even though it is unearned income.  Odd.

[rgnelson]

I have a daughter in the same boat.  She had earned income in 2020 AND received unemployment compensation AND was a student for 5 months, but now has to file Form 8615???????  Makes no sense to me either.  I think the "kiddie tax" form was implemented to handle investments put into kids' names, not their receipt of unemployment compensation!