Thank you. The 21 year old actually had a small NOL from a Schedule C. What is a bit confusing is that the software directions say if there's "investment" income of more than $2,100, then they are required tp file Form 8615. The definition I found says that distributions from an IRA is not considered investment income. The IRS directions state that if there is more than $2,100 of "unearned" income, then they have to file Form 8615. The distribution would be considered unearned income. ?? When talking to Proseries, they felt confident in their software and says the IRS signs off on it. We want to do what's right. If the 8615 isn't filed, there's a very small refund. If the 8615 is filed, there's a $2,100 liability.