Form 8615 - Unnecessary but will not delete

[KMTDad]

According to the use instructions for Form 8615 published by the IRS for 2023, the form must be used but only if all of the following apply:

1. The child had more than $2,500 of unearned income.  YES.
2. The child is required to file a tax return.  YES
3. The child either:
a. Was under age 18 at the end of 2023,  NO
b. Was age 18 at the end of 2023 and didn’t have earned
income that was more than half of the child's support, c. Was a full-time student at least age 19 and under age 24 at the end of 2023 and didn’t have earned income that was
more than half of the child's support.  NO -- She was 23 but she was NOT a full-time student at the end of 2023, she graduated in June 2023 and she was gainfully employed the rest of the year with EARNED income that was MORE THAN HALF of her Support.   (She was also not claimed as a dependent in 2023).

I know how to delete Form 8615 and Form 8615 Worksheet but the program will not let me finish the federal return without completing Form 8615 which reappears.  Help, please. 

[rjs · Accepted solution]

Student status is not determined as-of the end of the year. The wording in the Form 8615 instructions is a little ambiguous. The phrase "at the end of 2023" refers to the age, not to "was a full-time student." Student is defined in IRS Publication 501. It means being a full-time student "during some part of each of any 5 calendar months of the year." Since she was a full-time student from January through June, she is considered a full-time student for the year.

However, it doesn't matter that she was a full-time student because her earned income was more than half of her support. Go back to the Personal Info section in TurboTax and go through the questions again. You can say that she was a full-time student. After it asks about being a student, you will come to a screen that says "Did You Support Yourself in 2023?" Select "Yes, I provided over half of my support with earned income." Continue through the questions until you get back to the Personal Info Summary. You will then be able to delete Form 8615 and it will not reappear.

Whether the "child" is claimed as a dependent or not does not affect whether Form 8615 is required.