Why am I getting a Form 8615 when I only have a single 21 year old taxpayer

[Bear04]

The gentleman i filing  single and has 3 w-2's and unemployment (OH).  It is the amount from the Unemployment that is flowing through to the 8615.  He has no dependents and the Unemployment is his. Why is this happening? 

[BobKamman]

Because he can be claimed as a dependent, and the unemployment is unearned income.  But wait a few days and the unemployment should disappear, once IRS tells us how to do it.  

[Just-Lisa-Now-]

Unearned income creates kiddie tax for dependents.

[Just-Lisa-Now- · Accepted solution]

If hes no longer a dependent of his parents and is claiming himself, choose NO in that box at the top of the 8615 with the badly worded question about support.

[TaxGuyBill]

The Kiddie Tax can apply to non-dependents.

If the 21 year old is a full time student, the Kiddie Tax applies unless he pays for over 1/2 of his own support with EARNED income (or he files a joint return or both parents are dead).

So if the student is disqualified from being a dependent because he doesn't live with his parents, or because he provided over 1/2 of his own support but not with EARNED income, he would still be subject to the Kiddie Tax.

[Bear04]

He is not a student and not claimed as a dependent on his parent's return.  

Is the IRS going to issue a statement about Unemployment?