Who Must File

Form 8615 must be filed for any child who meets all of the following
conditions.

1. The child had more than $2,300 of unearned income.
2. The child is required to file a tax return.
3. The child either:
a. Was under age 18 at the end of 2022,
b. Was age 18 at the end of 2022 and didn’t have earned income that was more than half of the child's support, or
c. Was a fulltime student at least age 19 and under age 24 at the end of 2022 and didn’t have earned income that was more than half of the child's support.
4. At least one of the child's parents was alive at the end of 2022.
5. The child doesn’t file a joint return for 2022.

For these rules, the term “child” includes a legally adopted child
and a stepchild. These rules apply whether or not the child is a
dependent. These rules don’t apply