On the top of the Form 8615 in the Smart Worksheet the question is stated  "...with INVESTMENT INCOME more than $2200..."  When looking at the IRS instructions for the form it actually states Unearned Income, not Investment Income.  That can make quite a difference on the outcome of the return. Unemployment is considered Unearned Income and many under the age of 23 have unemployment this year.  It feels like the question should actually be stated as Unearned Income.