Due to Covid 19 my college student couldn't get a job in 2020

[bpapesh13]

Due to Covid 19 my college student couldn't get a part time job.  So they filed for Unemployment.  Because they got more then:

Unearned income (interest, dividends, capital gains, taxable scholarships, unemployment compensation) of more than $1,100.  On unemployment do they have to fill out Form 8615, Tax for Certain Children who have Unearned Income of More Than $2,200.  

Then be taxed on the unemployment in my tax bracket not theirs? 

Thank you

[ToddL99 · Accepted solution]

If you want to report your college student's unearned income on your tax return, you will have to complete Form 8615, Tax for Certain Children who have Unearned Income.   Their earnings will be taxed at your tax bracket. Unemployment compensation qualifies for Form 8615 treatment.

From IRS Form 8615 Instructions on Unearned Income:  

For Form 8615, "unearned income" includes all taxable income other than earned income. Unearned income includes taxable interest, ordinary dividends, capital gains (including capital gain distributions), rents, royalties, etc. It also includes taxable social security benefits, pension and annuity income, taxable scholarship and fellowship grants not reported on Form W-2, unemployment compensation, alimony, and income (other than earned income) received as the beneficiary of a trust.